The IS audit manual is the main foundation and an instruction manual for the IS audit. Since it regulates, among other things, the rights and duties of the persons participating in the IS audit as well as the rights to view information and documents granted to the IS audit team, the personnel representative should be included in the process before it is adopted by the management. Based on the IS audit manual, the IS audits planned are performed by an internal or external IS audit team (see section ), and the audits are supervised by the person responsible for IS audits.
