Page 47 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 47 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةSeventh: The implications of Industrial 4. revolution on the services and responsibilities of the auditor and the audit expectation gap: 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 managemen 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standards, gap through Standard Setting bodies, Must Revise and update the Current auditing standards used as they are outdated standards that needs revision and enhancements.to address all needed services & responsibilities. 1- The industry revolutions have considerably increased the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: