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Governance, Risk, Audit & Privacy · Foundational

Audit Objective

Specific goal an audit aims to achieve, such as confirming controls meet a control objective.

Definition

Audit objectives state what the audit will determine, for example whether change management controls prevent unauthorized changes to production. Objectives guide scope, procedures, and evidence. They are typically derived from control objectives and risks.

Example

Objective: determine whether terminated users' access is removed within one business day.

Exam tip

Define objectives before designing procedures.

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