What are the types of audit files?
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The Nessus vulnerability scanner allows you to perform compliance audits of numerous platforms including (but not limited to) databases, Cisco, Unix, and Windows configurations as well as sensitive data discovery based on regex contained in audit files. Audit files are XML-based text files that contain the specific configuration, file permission, and access control tests to be performed. For more information, see Manage Audit Files. Show After you create an audit file, you can reference the audit file in a template-based Policy Compliance Auditing scan policy or a custom scan policy. For more information about compliance options in custom scan policies, see Compliance Options. For more information on compliance checks and creating custom audits, see the Compliance Checks Reference. Template-Based Audit Files You can add template-based audit files using templates embedded within Tenable.sc. Tenable updates these templates regularly through the Tenable.sc feed. For more information, see Add a Template-Based Audit File. Custom Audit Files You can add custom audit files to upload any of the following:
For more information, see Add a Custom Audit File. What is an Audit?In general, an audit is an investigation of an existing system, report, or entity. It may be conducted by either an internal or external party, depending on the situation. There are many types of audits that can be conducted, as noted below. Compliance AuditA compliance audit is an examination of the policies and procedures of an entity or department, to see if it is in compliance with internal or regulatory standards. This audit is most commonly used in regulated industries or educational institutions. Construction AuditA construction audit is an analysis of the costs incurred for a specific construction project. Activities may include an analysis of the contracts granted to contractors, prices paid, overhead costs allowed for reimbursement, change orders, and the timeliness of completion. The intent is to ensure that the costs incurred for a project were reasonable. Financial AuditA financial audit is an analysis of the fairness of the information contained within an entity's financial statements. It is conducted by a CPA firm, which is independent of the entity under review. This is the most commonly conducted type of audit, and is required for all publicly-held companies. Information Systems AuditAn information systems audit involves a review of the controls over software development, data processing, and access to computer systems. The intent is to spot any issues that could impair the ability of IT systems to provide accurate information to users, as well as to ensure that unauthorized parties do not have access to the data. Internal AuditAn internal audit is usually conducted by an in-house audit team, and is focused on control assessments, process assessments, legal compliance, and the safeguarding of assets. The team’s reports are sent to management and the organization’s audit committee, and may result in recommended changes being implemented. Investigative AuditAn investigative audit is an investigation of a specific area or individual when there is a suspicion of inappropriate or fraudulent activity. The intent is to locate and remedy control breaches, as well as to collect evidence in case charges are to be brought against someone. Operational AuditAn operational audit is a detailed analysis of the goals, planning processes, procedures, and results of the operations of a business. The audit may be conducted internally or by an external entity. The intended result is an evaluation of operations, likely with recommendations for improvement. It is an essential element of a campaign to increase efficiencies and reduce costs. Tax AuditA tax audit is an analysis of the tax returns submitted by an individual or business entity, to see if the tax information and any resulting income tax payment is valid. These audits are usually targeted at returns that result in excessively low tax payments, to see if an additional assessment can be made. If the taxpayer disagrees with the outcome of a tax audit, there is an appeal process that may overturn the initial finding. How many types of audit files are there?There are three main types of audits: external audits, internal audits, and Internal Revenue Service (IRS) audits. External audits are commonly performed by Certified Public Accounting (CPA) firms and result in an auditor's opinion which is included in the audit report.
What is audit file and its types?The audit files can be of two types: 1. Permanent Audit File:A Permanent Audit File is one which contains all those papers, documents and information which are used for long run and which are used by the auditor every year. 2. Current Audit File:Current Audit File includes all those documents,papers,schedules,etc.
What are current audit files?Current audit file has documents which are important only for current audit period unlike permanent audit file which have documents which are important from period to period like memorandum, articles , etc.
What are the 4 types of audits?Depending on the financial status of a company and its financial practices, an audit can yield four types of results.. Clean report. ... . Qualified report. ... . Disclaimer report. ... . Adverse opinion report.. |
