The IS audit plan describes the entire examination procedure, from the initial selection of the module target objects to the documentation of the on-site examination. To prevent confusion with audit plans in other areas, the test plan used in conjunction with an IS audit is always referred to as the IS audit plan in this document. The term safeguard in this document refers to the IT baseline safeguards as well as the additional security safeguards to be implemented based on a risk analysis and on any existing regulations. The term module target object refers to a specific audit object or a group.
