Page 46 - Auditinf Electronic System

✓ Output: Positive assurance on the appropriateness of the of system’s
design & operation

▪ Assurance on cybersecurity risk management

✓ It is an assurance and attestation on the effectiveness of
management’s cybersecurity risk management controls

✓ Scope of professional service: management’s assertion and the
description of the firm’s cybersecurity risk management program

✓ Output: opinion about whether:

i. the description of the firm’s cybersecurity risk management

controls is presented in accordance with the description criteria

ii. the controls were effective to achieve the firm’s cybersecurity

objectives based on the control criteria.

2. to address performance gap through Apply Continuous educational and training
programs as obligatory requirements for professional auditors to keep al auditors
up to date with all needed services & responsibilities.

3. To address standards, gap through Standard Setting bodies, Must Revise and
update the Current auditing standards used as they are outdated standards that
needs revision and enhancements.to address all needed services &
responsibilities.

Seventh: The implications of Industrial 4. revolution on the services and
responsibilities of the auditor and the audit expectation gap:

1- The industry revolutions have considerably increased the supply of audit
services provided to clients worldwide. Whether Auditing, Assurance,
Management or consulting Services.

2- The auditor should fulfill the newly developed professional responsibilities
such as:

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬