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He)]TJ ET EMC /P <>BDC BT 9 0 0 9 566.4327 88.3767 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 266.4707 77.5767 Tm (can be reached at )Tj ET EMC /P <>BDC BT /F2 1 Tf 9 0 0 9 339.8286 77.5767 Tm [(https:/)109.4(/www)60.6(.linkedin.com/in/reginaldblakecur)-24.4(tis/.)]TJ ET EMC /P <>BDC /GS2 gs BT /F1 1 Tf 7 0 0 7 36.946 20.9698 Tm 0 0 0 1 k [( 2020 ISACA. All rights reser)-8.8(ved. )]TJ ET EMC /P <>BDC BT /F2 1 Tf 7 0 0 7 144.5779 20.9698 Tm [(www)60.6(.isaca.org)]TJ ET EMC /Figure <>BDC Q q 1 i 211.233 431.453 416.826 -278.012 re W n 254.447 391.5 349.503 -165.712 re 189.555 20.97 m W* n 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS1 gs q 351.355 0 0 168.669 252.992 224.288 cm /Im2 Do Q EMC /Artifact <>BDC Q q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n 0 0 0 0 k /GS1 gs 514.45 692.116 53.716 54.884 re f EMC /Figure <>BDC Q /GS1 gs BT /F5 1 Tf 9 0 0 9 514.4502 721.5889 Tm .24314 .96078 .39216 .12941 k .0249 Tc 0 Tw (FEATURE)Tj ET q 1 i 514.575 747 53.591 -54.759 re W n q 1 0 0 1 568.166 747 cm 0 0 m 0 -54.884 l -9.375 -54.884 l -9.375 -9.9448 l -49.977 -9.9448 l -49.977 0 l 0 0 l f Q EMC Q endstream endobj 47 0 obj <>/XObject<>/ExtGState<>>> endobj 89 0 obj <>stream /P <>BDC q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS2 gs BT /F1 1 Tf 7 0 0 7 39.4019 20.9698 Tm 0 0 0 1 k 0 Tc 0 Tw (ISACA )Tj ET EMC /P <>BDC BT 7 0 0 7 60.8804 20.9698 Tm (JOURNAL)Tj ET EMC /P <>BDC /GS1 gs BT 7 0 0 7 91.7275 20.9698 Tm 0 .65 0 0 k [( V)6.4(OL 3)]TJ ET EMC /Artifact <>BDC 0 0 0 1 k /GS2 gs 30.069 0 .51505 31.531 re f EMC /P <>BDC /GS1 gs BT 7 0 0 7 12.8637 20.9698 Tm 0 .65 0 0 k (2)Tj ET EMC /P <>BDC /GS2 gs BT 9 0 0 9 143.9471 660.8258 Tm 0 0 0 1 k -.005 Tc [(exam fairly and consistently, the instruct)9.8(or must)]TJ ET EMC /P <>BDC BT 9 0 0 9 333.4237 660.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 648.8258 Tm -.005 Tc (determine beforehand what answers the students)Tj ET EMC /P <>BDC BT 9 0 0 9 340.0757 648.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 636.8258 Tm -.005 Tc [(are expected t)9.8(o)0( give for each question.)]TJ ET EMC /P <>BDC BT 9 0 0 9 296.8672 636.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /F3 1 Tf 11 0 0 11 143.9471 610.8258 Tm .29 1 .451 .09 k -.005 Tc (Suggested Solutions)Tj ET EMC /P <>BDC BT 11 0 0 11 245.3025 610.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 143.9471 592.8258 Tm 0 0 0 1 k -.02 Tc [(Enterprises should reinfor)9.3(ce compliance with audit)]TJ ET EMC /P <>BDC BT 9 0 0 9 337.2549 592.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 580.8258 Tm -.02 Tc [(standards and suppor)-24.4(t their audit)9.8(ors by pr)9.8(o)7.3(viding)]TJ ET EMC /P <>BDC BT 9 0 0 9 331.5287 580.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 568.8258 Tm -.02 Tc [(ongoing education and motiv)7.3(ation. Standards such)]TJ ET EMC /P <>BDC BT 9 0 0 9 338.5685 568.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 556.8258 Tm -.02 Tc [(as those de)6.4(veloped by ISACA)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 255.7933 559.7958 Tm 0 Tc ()Tj ET EMC /P <>BDC BT 9 0 0 9 259.8585 556.8258 Tm -.02 Tc ( and the Institute of)Tj ET EMC /P <>BDC BT 9 0 0 9 333.6382 556.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 544.8258 Tm -.02 Tc [(Internal A)5.4(udit)9.8(ors \(IIA\) exist t)9.8(o)0( ensure that)]TJ ET EMC /P <>BDC BT 9 0 0 9 300.1551 544.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 532.8258 Tm -.02 Tc [(pr)9.8(ofessionals conduct audits in a consistent and)]TJ ET EMC /P <>BDC BT 9 0 0 9 329.0587 532.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 520.8258 Tm -.02 Tc (organized fashion.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 214.7818 524.6007 Tm 0 Tc (7)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 217.634 523.7958 Tm -.0333 Tc (, )Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 219.6709 524.6007 Tm 0 Tc (8)Tj ET EMC /P <>BDC BT 9 0 0 9 222.5232 520.8258 Tm -.02 Tc ( Continuing education ensures)Tj ET EMC /P <>BDC BT 9 0 0 9 338.6193 520.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 508.8258 Tm -.02 Tc [(that audit)9.8(ors are aware of the risk associated with)]TJ ET EMC /P <>BDC BT 9 0 0 9 334.2712 508.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 496.8258 Tm -.02 Tc (modern technologies.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 227.2538 500.6007 Tm 0 Tc (9)Tj ET EMC /P <>BDC BT 9 0 0 9 230.1061 496.8258 Tm -.02 Tc [( Employee motiv)7.3(ation reduces)]TJ ET EMC /P <>BDC BT 9 0 0 9 345.4418 496.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 484.8258 Tm -.02 Tc [(the risk of decient audit pr)9.8(ocesses and encour)19.5(ages)]TJ ET EMC /P <>BDC BT 9 0 0 9 343.179 484.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 472.8258 Tm -.02 Tc [(collabor)19.5(ation among subject matter exper)-24.4(ts.)]TJ ET EMC /P <>BDC BT 9 0 0 9 313.2858 472.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /F6 1 Tf 9 0 0 9 143.9471 448.8258 Tm -.005 Tc [(Compliance With A)5.4(udit Standards)]TJ ET EMC /P <>BDC BT 9 0 0 9 277.8428 448.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /F1 1 Tf 9 0 0 9 143.9471 436.8258 Tm -.005 Tc [(Enfor)9.3(cing conformance with standards ensures that)]TJ ET EMC /P <>BDC BT 9 0 0 9 348.9759 436.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 424.8258 Tm -.005 Tc [(audit)9.8(ors plan audits pr)9.8(operly; possess a)]TJ ET EMC /P <>BDC BT 9 0 0 9 300.6235 424.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 412.8258 Tm -.005 Tc (comprehensive understanding of the technology,)Tj ET EMC /P <>BDC BT 9 0 0 9 336.3491 412.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 400.8258 Tm -.005 Tc [(pr)9.8(ocesses and knowledge required t)9.8(o)0( per)-7.3(form)]TJ ET EMC /P <>BDC BT 9 0 0 9 325.7351 400.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 388.8258 Tm -.005 Tc [(competent audits; and collabor)19.5(ate with subject)]TJ ET EMC /P <>BDC BT 9 0 0 9 328.5443 388.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 376.8258 Tm -.005 Tc [(matter exper)-24.4(ts t)9.8(o)0( de)6.4(velop re)6.4(view criteria that)]TJ ET EMC /P <>BDC BT 9 0 0 9 320.2169 376.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 364.8258 Tm -.005 Tc (encompass compliance with laws, regulations and)Tj ET EMC /P <>BDC BT 9 0 0 9 342.9532 364.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 352.8258 Tm -.005 Tc [(enterprise standards. In turn, pr)9.8(oper audit)]TJ ET EMC /P <>BDC BT 9 0 0 9 307.0232 352.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 340.8258 Tm -.005 Tc [(prepar)19.5(ation guar)19.5(antees that audit)9.8(ors employ)]TJ ET EMC /P <>BDC BT 9 0 0 9 319.2751 340.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 328.8258 Tm -.005 Tc [(appr)9.8(opriate pr)9.8(ocesses t)9.8(o)0( collect, v)7.3(alidate and)]TJ ET EMC /P <>BDC BT 9 0 0 9 322.8492 328.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 316.8258 Tm -.005 Tc [(comprehend the data used as e)6.4(vidence.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 301.1495 320.6007 Tm -.0083 Tc (10)Tj ET EMC /P <>BDC BT 9 0 0 9 307.124 316.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 304.8258 Tm -.005 Tc (Compliance with standards also offers clients)Tj ET EMC /P <>BDC BT 9 0 0 9 324.8013 304.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 292.8258 Tm -.005 Tc [(tr)19.5(ansparency and ensures that enterprises are)]TJ ET EMC /P <>BDC BT 9 0 0 9 325.0519 292.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 280.8258 Tm -.005 Tc [(aware of the techniques, pr)9.8(ocedures and resour)9.3(ces)]TJ ET EMC /P <>BDC BT 9 0 0 9 345.8558 280.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 268.8258 Tm -.005 Tc [(IT)19.5( audit)9.8(ors use t)9.8(o)0( per)-7.3(form audits.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 275.5281 272.6007 Tm -.0083 Tc (11)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 281.5027 272.6007 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 244.8258 Tm -.005 Tc [(Some IT)19.5( audit assur)19.5(ance functions may disafrm or)]TJ ET EMC /P <>BDC BT 9 0 0 9 348.1981 244.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 232.8258 Tm -.005 Tc [(repudiate IT)19.5( audit standards. Howe)6.4(ver)60.1(, individuals)]TJ ET EMC /P <>BDC BT 9 0 0 9 339.9002 232.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 220.8258 Tm -.005 Tc [(holding the Cer)-24.4(tied Information Systems A)5.4(udit)9.8(or)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 339.2563 223.7958 Tm 0 Tc ()Tj ET EMC /P <>BDC BT 9 0 0 9 343.4564 220.8258 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 208.8258 Tm -.005 Tc (\(CISA)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 166.3145 211.7958 Tm 0 Tc ()Tj ET EMC /P <>BDC BT 9 0 0 9 170.5147 208.8258 Tm -.005 Tc [(\) credential must conform t)9.8(o)0( ISACA)58.6()54.7(s)0( Code of)]TJ ET EMC /P <>BDC BT 9 0 0 9 349.1112 208.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 196.8258 Tm -.005 Tc [(Pr)9.8(ofessional Ethics, which requires audit)9.8(ors t)9.8(o)0( be)]TJ ET EMC /P <>BDC BT 9 0 0 9 338.3753 196.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 184.8258 Tm -.005 Tc [(competent, ha)7.3(ve an adequate understanding of IT)106.5(,)]TJ ET EMC /P <>BDC BT 9 0 0 9 340.6977 184.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 172.8258 Tm -.005 Tc (and engage in activities that can be accomplished)Tj ET EMC /P <>BDC BT 9 0 0 9 341.0482 172.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 160.8258 Tm -.005 Tc (with their current skills and knowledge.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 297.433 164.6007 Tm -.0083 Tc (12)Tj ET EMC /P <>BDC BT 9 0 0 9 303.4075 160.8258 Tm -.005 Tc ( Violations)Tj ET EMC /P <>BDC BT 9 0 0 9 345.1266 160.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 148.8258 Tm -.005 Tc (can result in disciplinary measures and the loss )Tj ET EMC /P <>BDC BT 9 0 0 9 333.0149 148.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 136.8258 Tm -.005 Tc (of credentials.)Tj ET EMC /P <>BDC BT 9 0 0 9 200.3046 136.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /F6 1 Tf 9 0 0 9 143.9471 112.8258 Tm -.005 Tc (Continuing Education)Tj ET EMC /P <>BDC BT 9 0 0 9 229.1671 112.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /F1 1 Tf 9 0 0 9 143.9471 100.8258 Tm -.005 Tc [(Continuing education pr)9.8(o)7.3(vides audit)9.8(ors with the)]TJ ET EMC /P <>BDC BT 9 0 0 9 332.2129 100.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 143.9471 88.8258 Tm -.005 Tc [(techniques and skills required t)9.8(o)0( per)-7.3(form audits)]TJ ET EMC /P <>BDC BT 9 0 0 9 332.2645 88.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 660.8258 Tm -.005 Tc [(acr)9.8(oss v)7.3(arious technologies, and it makes them)]TJ ET EMC /P <>BDC BT 9 0 0 9 550.4457 660.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 648.8258 Tm -.005 Tc [(aware of the risk fact)9.8(ors associated with new)]TJ ET EMC /P <>BDC BT 9 0 0 9 541.3678 648.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 636.8258 Tm -.005 Tc (technologies and applications.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 483.1251 640.6006 Tm -.0083 Tc (13)Tj ET EMC /P <>BDC BT 9 0 0 9 489.0996 636.8258 Tm -.005 Tc ( Emerging)Tj ET EMC /P <>BDC BT 9 0 0 9 528.9882 636.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 624.8258 Tm -.005 Tc [(technologies such as ar)-24.4(ticial intelligence \(AI\), data)]TJ ET EMC /P <>BDC BT 9 0 0 9 565.6382 624.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 612.8258 Tm -.005 Tc [(science and investments in cloud infr)19.5(astructure)]TJ ET EMC /P <>BDC BT 9 0 0 9 549.4868 612.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 600.8258 Tm -.005 Tc [(intr)9.8(oduce ambiguity and new risk fact)9.8(ors that can)]TJ ET EMC /P <>BDC BT 9 0 0 9 557.5179 600.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 588.8258 Tm -.005 Tc [(challenge IT)19.5( audit pr)9.8(ofessionals. )19.5(T)48.4(o)0( stay up t)9.8(o)0( date,)]TJ ET EMC /P <>BDC BT 9 0 0 9 564.8218 588.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 576.8258 Tm -.005 Tc [(enterprises should require that IT)19.5( audit)9.8(ors undergo)]TJ ET EMC /P <>BDC BT 9 0 0 9 562.3367 576.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 564.8257 Tm -.005 Tc [(tr)19.5(aining and obtain credentials in cloud)]TJ ET EMC /P <>BDC BT 9 0 0 9 515.3398 564.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 552.8258 Tm -.005 Tc [(technologies such as Micr)9.8(osoft A)-5.8(zure and Amaz)7.8(on)]TJ ET EMC /P <>BDC BT 9 0 0 9 563.8614 552.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 540.8258 Tm -.005 Tc [(Web Ser)-8.8(vices \(A)33.7(WS\). Additionally, entry-le)6.4(vel)]TJ ET EMC /P <>BDC BT 9 0 0 9 537.8829 540.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 528.8258 Tm -.005 Tc [(cer)-24.4(tications in networking, st)9.8(or)19.5(age and oper)19.5(ating)]TJ ET EMC /P <>BDC BT 9 0 0 9 559.9514 528.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 516.8258 Tm -.005 Tc [(systems can diversify audit)9.8(ors skill sets. )19.5(This)]TJ ET EMC /P <>BDC BT 9 0 0 9 542.3182 516.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 504.8258 Tm -.005 Tc [(str)19.5(ategy better enables audit)9.8(ors t)9.8(o)0( identify and)]TJ ET EMC /P <>BDC BT 9 0 0 9 546.0098 504.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 492.8258 Tm -.005 Tc [(interpret technical risk fact)9.8(ors that could ha)7.3(ve a)]TJ ET EMC /P <>BDC BT 9 0 0 9 550.2571 492.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 480.8258 Tm -.005 Tc [(signicant impact on the enterprise. F)10.8(u)0(r)-24.4(thermore, IT)]TJ ET EMC /P <>BDC BT 9 0 0 9 567.0289 480.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 468.8258 Tm -.005 Tc [(audit)9.8(ors with diverse skill sets can foster teamwork)]TJ ET EMC /P <>BDC BT 9 0 0 9 565.1393 468.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 456.8258 Tm -.005 Tc (and facilitate effective communication between the)Tj ET EMC /P <>BDC BT 9 0 0 9 565.0975 456.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 444.8258 Tm -.005 Tc [(business and technical teams. ISACA)58.6()54.7(s)0( 2001 A)5.4(udit)]TJ ET EMC /P <>BDC BT 9 0 0 9 560.2656 444.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 432.8258 Tm -.005 Tc [(Char)-24.4(ter guidelines recommend that the audit)]TJ ET EMC /P <>BDC BT 9 0 0 9 538.8606 432.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 420.8258 Tm -.005 Tc [(function pr)9.8(o)7.3(vide continuing education with a)]TJ ET EMC /P <>BDC BT 9 0 0 9 537.4885 420.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 408.8258 Tm -.005 Tc [(minimum of 40 hours of pr)19.5(actice each year)60.1(, and its)]TJ ET EMC /P <>BDC BT 9 0 0 9 561.9246 408.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 396.8258 Tm -.005 Tc [(1006 Pr)9.8(ociency standard requires IT)19.5( audit)9.8(ors t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 554.6978 396.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 384.8258 Tm -.005 Tc [(maintain competency thr)9.8(ough ongoing tr)19.5(aining.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 549.3043 388.6007 Tm -.0083 Tc (14)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 555.2788 388.6007 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 372.8258 Tm -.005 Tc [(A)5.4(udit functions must e)6.4(v)7.3(aluate the exper)-24.4(tise and)]TJ ET EMC /P <>BDC BT 9 0 0 9 550.836 372.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 360.8258 Tm -.005 Tc [(competency of their audit)9.8(ors, determine the causes)]TJ ET EMC /P <>BDC BT 9 0 0 9 565.1502 360.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 348.8258 Tm -.005 Tc [(of deciencies, and de)6.4(velop tr)19.5(aining plans t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 537.5665 348.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 336.8258 Tm -.005 Tc (mitigate weaknesses.)Tj ET EMC /P <>BDC BT 9 0 0 9 448.4054 336.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 144.8258 Tm -.005 Tc [(Some enterprises may fail t)9.8(o)0( see the benet of)]TJ ET EMC /P <>BDC BT 9 0 0 9 546.1348 144.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 132.8258 Tm -.005 Tc (requiring continuing education or may struggle with)Tj ET EMC /P <>BDC BT 9 0 0 9 565.2371 132.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 120.8258 Tm -.005 Tc [(the cost of pr)9.8(o)7.3(viding such tr)19.5(aining, nding it difcult)]TJ ET EMC /P <>BDC BT 9 0 0 9 566.6392 120.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 108.8258 Tm -.005 Tc [(t)9.8(o)0( justify based on the return on investment \(ROI\).)]TJ ET EMC /P <>BDC BT 9 0 0 9 558.408 108.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 96.8258 Tm -.005 Tc [(Howe)6.4(ver)60.1(, audit functions must ensure that their)]TJ ET EMC /P <>BDC BT 9 0 0 9 549.0122 96.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 362.4471 84.8258 Tm -.005 Tc [(pr)19.5(actitioners abide by the applicable code of ethics)]TJ ET EMC /P <>BDC BT 9 0 0 9 563.0914 84.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 7 0 0 7 413.8918 20.9379 Tm [( 2020 ISACA. All rights reser)-8.8(ved. )]TJ ET EMC /P <>BDC BT /F2 1 Tf 7 0 0 7 521.5236 20.9379 Tm [(www)60.6(.isaca.org)]TJ ET EMC /Artifact <>BDC 0 .65 0 0 k /GS1 gs 363.179 161.334 204.768 165.823 re f EMC /P <>BDC BT /F7 1 Tf 47 0 0 47 371.3859 280.4058 Tm .73 .19 0 0 k ()Tj ET EMC /P <>BDC BT /F1 1 Tf 14 0 0 14 385.293 300.4061 Tm 0 0 0 0 k [( A)8.3(UDIT)19.6( FUNC)14.2(TIONS MUST)]TJ ET EMC /P <>BDC BT 14 0 0 14 548.3234 300.4061 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 282.4061 Tm -.0195 Tw [(EV)36.6(AL)26.4(U)10.8(A)63(TE THE )-19.5(EXPER)39.1(TISE)]TJ ET EMC /P <>BDC BT 14 0 0 14 540.4933 282.4061 Tm 0 Tw ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 264.4061 Tm [(AND COMPE)-9.7(TENCY OF )19.5(THEIR)]TJ ET EMC /P <>BDC BT 14 0 0 14 557.5831 264.4061 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 246.4061 Tm [(A)8.3(UDIT)13.7(ORS, DE)-9.7(TERMINE )19.5(THE)]TJ ET EMC /P <>BDC BT 14 0 0 14 549.0519 246.4061 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 228.4061 Tm [(CA)8.3(USES OF DEFICIENCIES,)]TJ ET EMC /P <>BDC BT 14 0 0 14 538.9279 228.4061 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 210.4061 Tm [(AND DEVEL)31.8(OP )19.5(TRAINING)]TJ ET EMC /P <>BDC BT 14 0 0 14 529.1046 210.4061 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 192.4061 Tm -.0195 Tw [(PL)-9.3(ANS T)13.7(O)0( )-19.5(MITIGA)63(TE)]TJ ET EMC /P <>BDC BT 14 0 0 14 502.0343 192.4061 Tm 0 Tw ( )Tj ET EMC /P <>BDC BT 14 0 0 14 371.3859 174.4061 Tm (WEAKNESSES. )Tj ET EMC /P <>BDC BT /F7 1 Tf 47 0 0 47 467.6359 154.4059 Tm .73 .19 0 0 k ()Tj ET EMC Q endstream endobj 90 0 obj <>/ExtGState<>>> endobj 120 0 obj <>stream /P <>BDC q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS2 gs BT /F1 1 Tf 7 0 0 7 490.9954 20.9379 Tm 0 0 0 1 k 0 Tc 0 Tw (ISACA )Tj ET EMC /P <>BDC BT 7 0 0 7 512.4738 20.9379 Tm (JOURNAL)Tj ET EMC /P <>BDC /GS1 gs BT 7 0 0 7 543.321 20.9379 Tm 0 .65 0 0 k [( V)6.4(OL 3)]TJ ET EMC /Artifact <>BDC 0 0 0 1 k /GS2 gs 572.364 0 .51599 31.289 re f EMC /P <>BDC /GS1 gs BT 7 0 0 7 587.3827 20.9379 Tm 0 .65 0 0 k (3)Tj ET EMC /P <>BDC /GS2 gs BT 9 0 0 9 36.9471 660.8258 Tm 0 0 0 1 k -.005 Tc [(and standards. )19.5(The IIA)58.6()54.7(s)0( Code of Ethics states that)]TJ ET EMC /P <>BDC BT 9 0 0 9 235.2591 660.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 648.8258 Tm -.005 Tc [(audit)9.8(ors must continuously impr)9.8(o)7.3(ve their)]TJ ET EMC /P <>BDC BT 9 0 0 9 198.4839 648.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 636.8258 Tm -.005 Tc [(competencies thr)9.8(ough tr)19.5(aining and adopt best)]TJ ET EMC /P <>BDC BT 9 0 0 9 219.0724 636.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 624.8258 Tm -.005 Tc [(pr)19.5(actices.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 75.635 628.6006 Tm -.0083 Tc (15)Tj ET EMC /P <>BDC BT 9 0 0 9 81.6096 624.8258 Tm -.005 Tc [( An audit)9.8(or)-7.8()54.7(s)0( skills and technical)]TJ ET EMC /P <>BDC BT 9 0 0 9 207.8687 624.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 612.8258 Tm -.005 Tc [(capacity can impact an audit)54.7(s quality.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 186.9887 616.6006 Tm -.0083 Tc (16)Tj ET EMC /P <>BDC BT 9 0 0 9 192.9633 612.8258 Tm -.005 Tc ( Because)Tj ET EMC /P <>BDC BT 9 0 0 9 229.179 612.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 600.8258 Tm -.005 Tc [(nancial consider)19.5(ations can impede audit)9.8(ors fr)9.8(om)]TJ ET EMC /P <>BDC BT 9 0 0 9 235.0161 600.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 588.8258 Tm -.005 Tc [(obtaining the necessary skills t)9.8(o)0( conduct audits)]TJ ET EMC /P <>BDC BT 9 0 0 9 224.4559 588.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 576.8258 Tm -.005 Tc [(inv)7.3(olving intricate technologies, ISACA)]TJ ET EMC /P <>BDC BT 9 0 0 9 188.417 576.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 564.8257 Tm -.005 Tc [(recommends that audit)9.8(ors accept tasks only if they)]TJ ET EMC /P <>BDC BT 9 0 0 9 239.2239 564.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 552.8258 Tm -.005 Tc [(are condent that reasonable measures exist t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 225.1611 552.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 540.8258 Tm -.005 Tc (ensure a successful audit.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 140.2751 544.6007 Tm -.0083 Tc (17)Tj ET EMC /P <>BDC BT 9 0 0 9 146.2498 540.8258 Tm -.005 Tc [( F)10.3(or example, the audit)]TJ ET EMC /P <>BDC BT 9 0 0 9 235.6897 540.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 528.8258 Tm -.005 Tc [(function can pr)9.8(o)7.3(vide on-the-job tr)19.5(aining or)]TJ ET EMC /P <>BDC BT 9 0 0 9 201.4645 528.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 516.8258 Tm -.005 Tc [(stewardship or hire third par)-24.4(ties skilled in the)]TJ ET EMC /P <>BDC BT 9 0 0 9 213.8344 516.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 504.8258 Tm -.005 Tc [(auditing of specic envir)9.8(onments. Internal IT)19.5( audit)]TJ ET EMC /P <>BDC BT 9 0 0 9 234.3977 504.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 492.8258 Tm -.005 Tc [(functions can work alongside third par)-24.4(ties t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 212.818 492.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 480.8258 Tm -.005 Tc (acquire the applicable skills and reduce future costs)Tj ET EMC /P <>BDC BT 9 0 0 9 242.0025 480.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 468.8258 Tm -.005 Tc [(associated with outsour)9.3(cing.)]TJ ET EMC /P <>BDC BT 9 0 0 9 150.8815 468.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /F6 1 Tf 9 0 0 9 36.9471 444.8258 Tm -.005 Tc [(Motiv)7.3(ation)]TJ ET EMC /P <>BDC BT 9 0 0 9 79.4671 444.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /F1 1 Tf 9 0 0 9 36.9471 432.8258 Tm -.005 Tc [(Apathetic audit)9.8(ors are likely t)9.8(o)0( pr)9.8(oduce)]TJ ET EMC /P <>BDC BT 9 0 0 9 190.8813 432.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 420.8258 Tm -.005 Tc (substandard audits that may jeopardize an)Tj ET EMC /P <>BDC BT 9 0 0 9 205.2899 420.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 408.8258 Tm -.005 Tc [(enterprise)39.1()54.7(s)0( security posture. )19.5(Therefore, audit)]TJ ET EMC /P <>BDC BT 9 0 0 9 214.5561 408.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 396.8258 Tm -.005 Tc [(functions should offer incentives t)9.8(o)0( their employees)]TJ ET EMC /P <>BDC BT 9 0 0 9 241.5729 396.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 384.8258 Tm -.005 Tc [(t)9.8(o)0( pr)9.8(omote self-sufciency and teamwork.)]TJ ET EMC /P <>BDC BT 9 0 0 9 203.722 384.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 372.8258 Tm -.005 Tc [(According t)9.8(o)0( ISACA)58.6()54.7(s)0( Pr)9.8(ofessional Independence)]TJ ET EMC /P <>BDC BT 9 0 0 9 229.9601 372.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 360.8258 Tm -.005 Tc (standard, enterprises should utilize rewards and)Tj ET EMC /P <>BDC BT 9 0 0 9 225.849 360.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 348.8258 Tm -.005 Tc [(penalties based on audit)9.8(ors per)-7.3(formance.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 203.3519 352.6007 Tm -.0083 Tc (18)Tj ET EMC /P <>BDC BT 9 0 0 9 209.3264 348.8258 Tm -.005 Tc ( IT)Tj ET EMC /P <>BDC BT 9 0 0 9 219.0616 348.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 336.8258 Tm -.005 Tc [(audit)9.8(ors who conduct only specic types of)]TJ ET EMC /P <>BDC BT 9 0 0 9 208.0662 336.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 324.8257 Tm -.005 Tc [(assessments in areas such as PCI DSS or HIP)67.4(AA)]TJ ET EMC /P <>BDC BT 9 0 0 9 228.7965 324.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 312.8257 Tm -.005 Tc [(may get bored, which could cause them t)9.8(o)0( o)7.3(verlook)]TJ ET EMC /P <>BDC BT 9 0 0 9 239.6073 312.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 300.8257 Tm -.005 Tc [(material misstatements. Over time, audit)9.8(ors can)]TJ ET EMC /P <>BDC BT 9 0 0 9 226.5092 300.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 288.8257 Tm -.005 Tc [(de)6.4(velop a myopic perspective t)9.8(oward their jobs, and)]TJ ET EMC /P <>BDC BT 9 0 0 9 241.2663 288.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 276.8257 Tm -.005 Tc [(they may fail t)9.8(o)0( consider risk fact)9.8(ors associated)]TJ ET EMC /P <>BDC BT 9 0 0 9 225.9183 276.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 264.8257 Tm -.005 Tc (with underlying technologies or the implications of)Tj ET EMC /P <>BDC BT 9 0 0 9 235.8171 264.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 252.8257 Tm -.005 Tc [(emerging solutions. F)16.6(ailure t)9.8(o)0( adapt and modify )]TJ ET EMC /P <>BDC BT 9 0 0 9 227.5584 252.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 240.8257 Tm -.005 Tc [(IT)19.5( audit pr)19.5(actices can create knowledge gaps and)]TJ ET EMC /P <>BDC BT 9 0 0 9 232.3924 240.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 228.8257 Tm -.005 Tc [(impede effective communication. F)10.8(u)0(r)-24.4(thermore,)]TJ ET EMC /P <>BDC BT 9 0 0 9 222.4781 228.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 216.8257 Tm -.005 Tc [(these failures can result in the inability t)9.8(o)0( identify)]TJ ET EMC /P <>BDC BT 9 0 0 9 229.477 216.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 204.8257 Tm -.005 Tc (and interpret risk associated with new technology.)Tj ET EMC /P <>BDC BT 9 0 0 9 234.8337 204.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 192.8257 Tm -.005 Tc [(T)48.4(o)0( address these potential shor)-24.4(tcomings,)]TJ ET EMC /P <>BDC BT 9 0 0 9 200.6767 192.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 180.8257 Tm -.005 Tc [(enterprises can institute job r)9.8(otation and incentive)]TJ ET EMC /P <>BDC BT 9 0 0 9 234.1505 180.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 168.8258 Tm -.005 Tc [(pr)9.8(ogr)19.5(ams t)9.8(o)0( reduce the monot)9.8(ony associated )]TJ ET EMC /P <>BDC BT 9 0 0 9 219.0559 168.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 156.8258 Tm -.005 Tc (with familiarity.)Tj ET EMC /P <>BDC BT 9 0 0 9 97.4071 156.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 132.8258 Tm -.02 Tc [(Some enterprises may argue that motiv)7.3(ational)]TJ ET EMC /P <>BDC BT 9 0 0 9 213.2426 132.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 120.8258 Tm -.02 Tc [(solutions are not feasible, owing t)9.8(o)0( their reliance on)]TJ ET EMC /P <>BDC BT 9 0 0 9 232.5585 120.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 36.9471 108.8258 Tm -.02 Tc [(personnel resour)9.3(ces and their lack of versatility. )19.5(The)]TJ ET EMC /P <>BDC BT 9 0 0 9 235.1028 108.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 660.8258 Tm -.02 Tc (adoption of COBIT)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 325.9432 663.7958 Tm 0 Tc ()Tj ET EMC /P <>BDC BT 9 0 0 9 330.0084 660.8258 Tm -.02 Tc ( is feasible because it focuses on)Tj ET EMC /P <>BDC BT 9 0 0 9 456.6919 660.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 648.8258 Tm -.02 Tc [(current business pr)9.8(ocesses and knowledge.)]TJ ET EMC /P <>BDC BT 9 0 0 9 423.1506 648.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 636.8258 Tm -.02 Tc [(Enterprises can de)6.4(velop both organizational goals)]TJ ET EMC /P <>BDC BT 9 0 0 9 445.6962 636.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 624.8258 Tm -.02 Tc [(and IT)19.5( goals, mapping focused issues t)9.8(o)0( the COBIT)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 450.1478 627.7958 Tm 0 Tc ()Tj ET EMC /P <>BDC BT 9 0 0 9 454.213 624.8258 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 612.8258 Tm -.02 Tc [(fr)19.5(amework t)9.8(o)0( dene motiv)7.3(ational pr)9.8(ocesses based)]TJ ET EMC /P <>BDC BT 9 0 0 9 449.0972 612.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 600.8258 Tm -.02 Tc (on organizational needs.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 349.2005 604.6006 Tm -.0333 Tc (19)Tj ET EMC /P <>BDC BT 9 0 0 9 354.905 600.8258 Tm -.02 Tc ( Additionally, by means of a)Tj ET EMC /P <>BDC BT 9 0 0 9 459.3422 600.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 588.8258 Tm -.02 Tc [(constant re)6.4(view of employee per)-7.3(formance,)]TJ ET EMC /P <>BDC BT 9 0 0 9 418.4834 588.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 576.8258 Tm -.02 Tc (enterprises can identify listless individuals and)Tj ET EMC /P <>BDC BT 9 0 0 9 432.4862 576.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 564.8257 Tm -.02 Tc [(de)6.4(velop solutions t)9.8(o)0( diversify their skill sets and)]TJ ET EMC /P <>BDC BT 9 0 0 9 437.1272 564.8257 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 552.8258 Tm -.02 Tc [(engender allegiance. ISACA)58.6()54.7(s)0( pr)9.8(ofessional)]TJ ET EMC /P <>BDC BT 9 0 0 9 415.614 552.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 540.8258 Tm -.02 Tc [(independence and pr)9.8(ociency standards emphasize)]TJ ET EMC /P <>BDC BT 9 0 0 9 454.4101 540.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 528.8258 Tm -.02 Tc [(that job r)9.8(otation and continuing education can)]TJ ET EMC /P <>BDC BT 9 0 0 9 430.9519 528.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 516.8258 Tm -.02 Tc [(contribute t)9.8(o)0( motiv)7.3(ation and exibility.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 401.0283 520.6007 Tm -.0333 Tc (20)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 406.7328 520.6007 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /F3 1 Tf 11 0 0 11 255.4471 364.8258 Tm .29 1 .451 .09 k -.005 Tc (Conclusion)Tj ET EMC /P <>BDC BT 11 0 0 11 310.2357 364.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 255.4471 346.8258 Tm 0 0 0 1 k -.005 Tc [(Data constitute an enterprise)39.1()54.7(s)0( most v)7.3(aluable)]TJ ET EMC /P <>BDC BT 9 0 0 9 432.8429 346.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 334.8258 Tm -.005 Tc [(commodity, and enterprises tr)19.5(ansfer and st)9.8(ore data)]TJ ET EMC /P <>BDC BT 9 0 0 9 457.7283 334.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 322.8258 Tm -.005 Tc [(acr)9.8(oss complex systems, making effective)]TJ ET EMC /P <>BDC BT 9 0 0 9 423.5667 322.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 310.8258 Tm -.005 Tc [(cybersecurity and assur)19.5(ance pr)9.8(ocesses)]TJ ET EMC /P <>BDC BT 9 0 0 9 411.4015 310.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 298.8258 Tm -.005 Tc [(par)19.5(amount.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 300.9641 302.6007 Tm -.0083 Tc (21)Tj ET EMC /P <>BDC BT 9 0 0 9 306.9387 298.8258 Tm -.005 Tc [( It is therefore vital t)9.8(o)0( ensure that IT)]TJ ET EMC /P <>BDC BT 9 0 0 9 446.7971 298.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 286.8258 Tm -.005 Tc (audits are conducted by those with the requisite)Tj ET EMC /P <>BDC BT 9 0 0 9 444.494 286.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 274.8258 Tm -.005 Tc [(exper)-24.4(tise and experience.)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 356.4164 278.6007 Tm -.0083 Tc (22)Tj ET EMC /P <>BDC BT 9 0 0 9 362.3909 274.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 364.5739 274.8258 Tm -.005 Tc (Risk-based tactics)Tj ET EMC /P <>BDC BT 9 0 0 9 436.8541 274.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 262.8258 Tm -.005 Tc [(address experience v)7.3(ariations among IT)19.6( audit)9.8(ors by)]TJ ET EMC /P <>BDC BT 9 0 0 9 459.0422 262.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 250.8258 Tm -.005 Tc (establishing expectations for both risk and)Tj ET EMC /P <>BDC BT 9 0 0 9 423.3176 250.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 238.8258 Tm -.005 Tc [(compliance. )19.5(This str)19.5(ategy enables IT)19.5( audit)9.8(ors t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 444.538 238.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 226.8258 Tm -.005 Tc (remain objective and ensures a consistent)Tj ET EMC /P <>BDC BT 9 0 0 9 422.0629 226.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 214.8258 Tm -.005 Tc [(interpretation of clients responses. )19.5(This appr)9.8(oach)]TJ ET EMC /P <>BDC BT 9 0 0 9 453.2097 214.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 202.8258 Tm -.005 Tc [(also addresses v)7.3(ariances in IT)19.5( audit skills and)]TJ ET EMC /P <>BDC BT 9 0 0 9 435.9125 202.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 190.8258 Tm -.005 Tc [(competencies by pr)9.8(o)7.3(viding audit)9.8(ors with better)]TJ ET EMC /P <>BDC BT 9 0 0 9 440.3872 190.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 178.8258 Tm -.005 Tc [(direction and the ability t)9.8(o)0( e)6.4(v)7.3(aluate their)]TJ ET EMC /P <>BDC BT 9 0 0 9 412.7136 178.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 166.8258 Tm -.005 Tc (expectations for technical responses. Enterprises)Tj ET EMC /P <>BDC BT 9 0 0 9 450.4125 166.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 154.8258 Tm -.005 Tc [(must ensure that IT)19.5( audit)9.8(ors utilize suitable)]TJ ET EMC /P <>BDC BT 9 0 0 9 425.838 154.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 142.8258 Tm -.005 Tc [(resour)9.3(ces, competencies and skills t)9.8(o)0( conform t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 449.8818 142.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 130.8258 Tm -.005 Tc [(legal mandates and pr)9.8(otect the enterprise)39.1()54.7(s)0( and)]TJ ET EMC /P <>BDC BT 9 0 0 9 442.6582 130.8258 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 255.4471 118.8258 Tm -.005 Tc (consumers data.)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 323.6819 122.6007 Tm -.0083 Tc (23)Tj ET EMC /P <>BDC BT 5.4 0 0 5.4 329.6566 122.6007 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 7 0 0 7 36.4479 20.9379 Tm [( 2020 ISACA. All rights reser)-8.8(ved. )]TJ ET EMC /P <>BDC BT /F2 1 Tf 7 0 0 7 144.0797 20.9379 Tm [(www)60.6(.isaca.org)]TJ ET EMC /Artifact <>BDC 0 .65 0 0 k /GS1 gs 255.166 382.653 204.768 124.729 re f EMC /P <>BDC BT /F7 1 Tf 47 0 0 47 262.0565 465.1915 Tm .73 .19 0 0 k ()Tj ET EMC /P <>BDC BT /F1 1 Tf 14 0 0 14 275.9637 485.1918 Tm 0 0 0 0 k [( RISK)31.3(-BASED )19.5(T)38.6(A)0(C)14.2(TICS)]TJ ET EMC /P <>BDC BT 14 0 0 14 414.289 485.1918 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 262.0565 467.1918 Tm (ADDRESS EXPERIENCE)Tj ET EMC /P <>BDC BT 14 0 0 14 407.1629 467.1918 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 262.0565 449.1918 Tm [(V)36.6(ARIA)63(TIONS AMONG IT)]TJ ET EMC /P <>BDC BT 14 0 0 14 409.6513 449.1918 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 262.0565 431.1918 Tm [(A)8.3(UDIT)13.7(ORS B)26.9(Y)0( EST)38.6(ABLISHING)]TJ ET EMC /P <>BDC BT 14 0 0 14 446.4082 431.1918 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 262.0565 413.1918 Tm [(EXPEC)14.2(T)38.6(A)63(TIONS FOR BO)13.2(TH)]TJ ET EMC /P <>BDC BT 14 0 0 14 430.0361 413.1918 Tm ( )Tj ET EMC /P <>BDC BT 14 0 0 14 262.0565 395.1918 Tm (RISK AND COMPLIANCE. )Tj ET EMC /P <>BDC BT /F7 1 Tf 47 0 0 47 421.2586 375.1915 Tm .73 .19 0 0 k ()Tj ET EMC Q endstream endobj 121 0 obj <>/ExtGState<>>> endobj 139 0 obj <> endobj 144 0 obj <> endobj 149 0 obj <> endobj 154 0 obj <> endobj 159 0 obj <> endobj 164 0 obj <> endobj 169 0 obj <> endobj 174 0 obj <> endobj 179 0 obj <> endobj 184 0 obj <> endobj 189 0 obj <> endobj 194 0 obj <> endobj 199 0 obj <> endobj 204 0 obj <> endobj 209 0 obj <> endobj 214 0 obj <> endobj 219 0 obj <> endobj 224 0 obj <> endobj 229 0 obj <> endobj 234 0 obj <> endobj 239 0 obj <> endobj 244 0 obj <> endobj 249 0 obj <> endobj 254 0 obj <>stream /P <>BDC q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS2 gs BT /F1 1 Tf 7 0 0 7 39.4019 20.9698 Tm 0 0 0 1 k 0 Tc 0 Tw (ISACA )Tj ET EMC /P <>BDC BT 7 0 0 7 60.8804 20.9698 Tm (JOURNAL)Tj ET EMC /P <>BDC /GS1 gs BT 7 0 0 7 91.7275 20.9698 Tm 0 .65 0 0 k [( V)6.4(OL 3)]TJ ET EMC /Artifact <>BDC 0 0 0 1 k /GS2 gs 30.069 0 .51505 31.531 re f EMC /P <>BDC /GS1 gs BT 7 0 0 7 12.8637 20.9698 Tm 0 .65 0 0 k (4)Tj ET EMC /P <>BDC BT /F3 1 Tf 11 0 0 11 143.9471 638.7301 Tm .29 1 .451 .09 k -.005 Tc (Endnotes)Tj ET EMC /P <>BDC BT 11 0 0 11 189.7524 638.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 161.3108 620.7301 Tm 0 0 0 1 k -.005 Tc [(Br)19.5(azel, J. F)114.3(.; How Do Financial Statement)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 324.8228 620.7301 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 620.7301 Tm .29 1 .451 .09 k (1)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 608.7301 Tm 0 0 0 1 k -.005 Tc [(A)5.4(udit)9.8(ors and IT)19.5( A)5.4(udit)9.8(ors W)15.2(ork )19.5(T)48.4(ogether? )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 325.9501 608.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 160.9471 596.7301 Tm -.005 Tc [(CP)67.4(A Journal)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 208.6208 596.7301 Tm [(, v)7.3(ol. 78, iss. 11, 2008, p. 3841,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 333.2574 596.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 160.9471 584.7301 Tm -.005 Tc [(https:/)109.4(/pdfs.semanticscholar)60.1(.org/8144/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 314.7647 584.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 572.73 Tm -.02 Tc (6735e950b2bc3a53d529f616a45124694a32.pdf)Tj ET EMC /LBody <>BDC BT 9 0 0 9 344.2729 572.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 161.3108 560.7301 Tm -.005 Tc [(Bassett, J.; Security in Management)54.7(s )19.5(Terms:)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 341.0531 560.7301 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 560.7301 Tm .29 1 .451 .09 k (2)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 548.7301 Tm 0 0 0 1 k -.005 Tc [(By )19.5(T)36.6(r)19.5(anslating A)5.4(udit Findings About)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 301.5798 548.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 536.7301 Tm -.005 Tc [(Technology Weaknesses Int)9.8(o Actions CEOs)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 332.9131 536.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 524.7301 Tm -.005 Tc [(Can )19.5(T)55.2(ake, A)5.4(udit)9.8(ors Can Make IT)19.5( Go)7.3(vernance )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 337.8979 524.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 512.7301 Tm -.005 Tc [(a )19.5(T)48.4(op Business Priority,)83( )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 257.6307 512.7301 Tm [(Internal A)5.4(udit)9.8(or)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 317.2743 512.7301 Tm (, )Tj ET EMC /LBody <>BDC BT 9 0 0 9 321.179 512.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 500.7301 Tm -.005 Tc (June 2007, p. 27)Tj ET EMC /LBody <>BDC BT 9 0 0 9 226.0795 500.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 161.3108 488.7301 Tm -.005 Tc [(Jana, V)109.9(.)0( W)60.1(.; R. Rudman; COBIT)19.5( 5 Compliance:)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 341.7222 488.7301 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 488.7301 Tm .29 1 .451 .09 k (3)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 476.7301 Tm 0 0 0 1 k -.005 Tc [(Best Pr)19.5(actices Cognitive Computing Risk)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 321.852 476.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 464.7301 Tm -.005 Tc [(Assessment and Contr)9.8(ol Checklist,)83( )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 303.1927 464.7301 Tm (Meditari)Tj ET EMC /LBody <>BDC BT 9 0 0 9 335.1414 464.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 452.7301 Tm -.005 Tc [(Accountancy Resear)9.3(ch)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 249.7706 452.7301 Tm [(, v)7.3(ol. 27, iss. 5, 2019, )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 332.2696 452.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 440.7301 Tm -.005 Tc (p. 761788, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 210.2765 440.7301 Tm [(https:/)109.4(/doi.org/10.1108/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 304.5626 440.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 428.7301 Tm -.005 Tc (MEDAR-04-2018-0325)Tj ET EMC /LBody <>BDC BT 9 0 0 9 246.5735 428.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 161.3108 416.7301 Tm -.005 Tc [(Drew)60.6(, M.; Information Risk Management and)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 339.1534 416.7301 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 416.7301 Tm .29 1 .451 .09 k (4)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 404.7301 Tm 0 0 0 1 k -.005 Tc [(ComplianceExpect the Unexpected,)83( )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 312.0038 404.7301 Tm -.0182 Tc (BT)Tj ET EMC /LBody <>BDC BT 9 0 0 9 322.3507 404.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 392.7301 Tm -.005 Tc (Technology Journal)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 237.468 392.7301 Tm [(, v)7.3(ol. 25, iss. 1, 2007, )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 319.967 392.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 380.7301 Tm -.005 Tc (p. 1929, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 200.259 380.7301 Tm [(https:/)109.4(/doi.org/10.1007/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 294.5452 380.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 368.7301 Tm -.005 Tc (s10550-007-0004-x)Tj ET EMC /LBody <>BDC BT 9 0 0 9 235.8343 368.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 161.3108 356.7301 Tm -.005 Tc [(Hux, C. )19.5(T)106.5(.; Use of Specialists on A)5.4(udit)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 310.7493 356.7301 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 356.7301 Tm .29 1 .451 .09 k (5)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 344.7301 Tm 0 0 0 1 k -.005 Tc [(Engagements: A Resear)9.3(ch Synthesis and)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 322.1661 344.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 332.7301 Tm -.005 Tc [(Directions for F)10.8(uture Resear)9.3(ch,)83( )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 287.181 332.7301 Tm (Journal of)Tj ET EMC /LBody <>BDC BT 9 0 0 9 326.5896 332.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 320.73 Tm -.005 Tc [(Accounting Liter)19.5(ature)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 244.2765 320.73 Tm [(, v)7.3(ol. 39, 2017, p. 2351,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 339.1538 320.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 160.9471 308.73 Tm -.005 Tc [(https:/)109.4(/doi.org/10.1016/j.acclit.2017.07.001)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 331.6071 308.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 161.3108 296.73 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 183.9099 296.73 Tm ( Jana, Rudman)Tj ET EMC /LBody <>BDC BT 9 0 0 9 242.5986 296.73 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 296.73 Tm .29 1 .451 .09 k (6)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 161.3108 284.73 Tm 0 0 0 1 k -.005 Tc (ISACA)Tj ET EMC /LBody <>BDC BT 5.4 0 0 5.4 186.473 287.7 Tm 0 Tc ()Tj ET EMC /LBody <>BDC BT 9 0 0 9 190.6732 284.73 Tm -.005 Tc [(, Standards, Guidelines, )19.5(T)48.4(ools and)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 326.0147 284.73 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 284.73 Tm .29 1 .451 .09 k (7)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 272.73 Tm 0 0 0 1 k -.005 Tc [(Techniques,)83( 2020, )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 237.2034 272.73 Tm [(https:/)109.4(/www)60.6(.isaca.org/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 326.2753 272.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 260.73 Tm -.005 Tc [(resour)9.3(ces/isaca-journal/issues/2020/v)7.3(olume-1/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 347.2638 260.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 248.73 Tm -.005 Tc [(standards-guidelines-t)9.8(ools-and-techniques)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 325.5677 248.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 161.3108 236.73 Tm -.005 Tc [(Institute of Internal A)5.4(udit)9.8(ors: Nor)-24.4(th America,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 335.3744 236.73 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 236.73 Tm .29 1 .451 .09 k (8)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 224.73 Tm 0 0 0 1 k -.005 Tc [(International Standards for the Pr)9.8(ofessional)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 336.4928 224.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 212.73 Tm -.005 Tc [(Pr)19.5(actice of Internal A)5.4(uditing \(Standards\),)83( 2017,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 347.5848 212.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 160.9471 200.73 Tm -.005 Tc [(https:/)109.4(/na.theiia.org/standards-guidance/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 321.494 200.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 188.73 Tm -.005 Tc (Public%20Documents/IPPF-Standards-2017.pdf)Tj ET EMC /LBody <>BDC BT 9 0 0 9 346.7043 188.73 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 161.3108 176.7301 Tm -.005 Tc [(DOnza, G.; R. Lamboglia; R. Ver)9.8(ona; Do IT)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 327.4014 176.7301 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 148.9471 176.7301 Tm .29 1 .451 .09 k (9)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 160.9471 164.7301 Tm 0 0 0 1 k -.005 Tc [(A)5.4(udits Satisfy Senior Manager Expectations? )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 340.0797 164.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 152.7301 Tm -.005 Tc [(A Qualitative Study Based on Italian Banks,)83()]TJ ET EMC /LBody <>BDC BT 9 0 0 9 331.774 152.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 160.9471 140.7301 Tm -.005 Tc [(Managerial A)5.4(uditing Journal)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 270.0749 140.7301 Tm [(, v)7.3(ol. 30, iss. 4,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 326.4513 140.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 128.7301 Tm -.005 Tc (2015, p. 413434, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 234.2162 128.7301 Tm [(https:/)109.4(/www)60.6(.emer)19.5(ald.com/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 338.4295 128.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 116.7301 Tm -.005 Tc (insight/content/doi/10.1108/MAJ-07-)Tj ET EMC /LBody <>BDC BT 9 0 0 9 307.4289 116.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 160.9471 104.7301 Tm -.005 Tc (2014-1051/full/html)Tj ET EMC /LBody <>BDC BT 9 0 0 9 239.2775 104.7301 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.9742 640.8257 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 402.5735 640.8257 Tm ( ISACA)Tj ET EMC /LBody <>BDC BT 9 0 0 9 429.919 640.8257 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 640.8257 Tm .29 1 .451 .09 k (10)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.9742 628.8258 Tm 0 0 0 1 k -.005 Tc [(Chang, C.; Y)103(.)0( L)21.5(uo; L. Zhou; )58.6(A)5.4(udit Deciency and)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 566.134 628.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 628.8258 Tm .29 1 .451 .09 k (11)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.447 616.8258 Tm 0 0 0 1 k -.005 Tc [(A)5.4(udit)9.8(or W)15.2(orkload: E)12.7(vidence fr)9.8(om PCA)5.4(OB)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 539.9103 616.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 604.8258 Tm -.005 Tc [(T)36.6(riennially Inspected Firms,)83( )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 491.7886 604.8258 Tm [(Re)6.4(view of)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 529.4229 604.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 592.8258 Tm -.005 Tc (Accounting and Finance)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 472.8872 592.8258 Tm [(, v)7.3(ol. 16, iss. 4, 2017, )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 555.3862 592.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 580.8258 Tm -.005 Tc (p. 478496, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 428.7765 580.8258 Tm [(https:/)109.4(/doi.org/10.1108/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 523.0627 580.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 568.8258 Tm -.005 Tc (RAF-03-2017-0050)Tj ET EMC /LBody <>BDC BT 9 0 0 9 451.5932 568.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.9742 556.8258 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 402.5735 556.8258 Tm ( ISACA)Tj ET EMC /LBody <>BDC BT 9 0 0 9 429.919 556.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 556.8258 Tm .29 1 .451 .09 k (12)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.9742 544.8258 Tm 0 0 0 1 k -.005 Tc (Lindsay, J. B.; A. Doutt; C. Ide; Emerging)Tj ET EMC /LBody <>BDC BT 9 0 0 9 539.1612 544.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 544.8258 Tm .29 1 .451 .09 k (13)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.447 532.8258 Tm 0 0 0 1 k -.005 Tc [(Technologies Risk and the A)5.4(udit)9.8(or)-7.8()54.7(s)0( F)10.3(ocus,)83()]TJ ET EMC /LBody <>BDC BT 9 0 0 9 550.697 532.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 520.8258 Tm -.005 Tc [(Har)-8.8(v)7.3(ard Law School F)10.3(orum on Corpor)19.5(ate)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 540.3278 520.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 508.8258 Tm -.005 Tc [(Go)7.3(vernance, 8 July 2019, )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 480.0824 508.8258 Tm [(https:/)109.4(/corpgo)7.3(v)52.3(.law)60.6(.)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 556.755 508.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 496.8258 Tm -.005 Tc [(har)-8.8(v)7.3(ard.edu/2019/07/08/emerging-)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 379.447 484.8258 Tm [(technologies-risk-and-the-audit)9.8(ors-focus/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 539.3919 484.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.9742 472.8258 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 402.5735 472.8258 Tm ( ISACA)Tj ET EMC /LBody <>BDC BT 9 0 0 9 429.919 472.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 472.8258 Tm .29 1 .451 .09 k (14)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.9742 460.8258 Tm 0 0 0 1 k -.005 Tc [(Institute of Internal A)5.4(udit)9.8(ors: Nor)-24.4(th America,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 554.038 460.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 460.8258 Tm .29 1 .451 .09 k (15)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.447 448.8258 Tm 0 0 0 1 k -.005 Tc [(Code of Ethics,)83( 2020, )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 470.3143 448.8258 Tm [(https:/)109.4(/na.theiia.org/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 550.395 448.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 436.8258 Tm -.005 Tc [(standards-guidance/mandat)9.8(ory-guidance/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 543.1303 436.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 424.8258 Tm -.005 Tc [(P)5.4(ages/Code-of-Ethics.aspx)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 484.8724 424.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 379.9742 412.8258 Tm -.005 Tc [(Roussy, M.; M. Briv)7.3(ot; Internal A)5.4(udit Quality: )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 555.9783 412.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 412.8258 Tm .29 1 .451 .09 k (16)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.447 400.8258 Tm 0 0 0 1 k -.005 Tc [(A P)6.4(olysemous Notion? )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 474.4737 400.8258 Tm [(Accounting, A)5.4(uditing)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 554.6443 400.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 388.8258 Tm -.005 Tc (and Accountability Journal)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 482.762 388.8258 Tm [(, v)7.3(ol. 29, iss. 5, 2016,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 563.0779 388.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 376.8258 Tm -.005 Tc (p. 714738, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 428.7765 376.8258 Tm [(https:/)109.4(/doi.org/10.1108/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 523.0627 376.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 364.8258 Tm -.005 Tc (AAAJ-10-2014-1843)Tj ET EMC /LBody <>BDC BT 9 0 0 9 457.5995 364.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.9742 352.8258 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 402.5735 352.8258 Tm ( ISACA)Tj ET EMC /LBody <>BDC BT 9 0 0 9 429.919 352.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 352.8258 Tm .29 1 .451 .09 k (17)Tj ET EMC /LBody <>BDC /GS2 gs BT /F2 1 Tf 9 0 0 9 379.9742 340.8258 Tm 0 0 0 1 k -.005 Tc (Ibid)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 394.2831 340.8258 Tm 0 Tc (.)Tj ET EMC /LBody <>BDC BT 9 0 0 9 396.6068 340.8258 Tm ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 340.8258 Tm .29 1 .451 .09 k (18)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.9742 328.8258 Tm 0 0 0 1 k -.005 Tc [(Putu W)9.3(ulan, W)60.1(.)0( S.; I. M. Sukarsa; E. P)158.2(.)0( I. Putu)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 551.5276 328.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 328.8258 Tm .29 1 .451 .09 k (19)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.447 316.8258 Tm 0 0 0 1 k -.005 Tc [(Agus; The Impr)9.8(o)7.3(vement of IT)19.5( Pr)9.8(ocesses at)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 550.4442 316.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 304.8258 Tm -.005 Tc [(Ofce X in One of the Cities in Indonesia,)83()]TJ ET EMC /LBody <>BDC BT 9 0 0 9 541.7805 304.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 379.447 292.8258 Tm -.005 Tc (International Journal of Information Engineering)Tj ET EMC /LBody <>BDC BT 9 0 0 9 565.0883 292.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 280.8258 Tm -.005 Tc [(and Electr)9.8(onic Business)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 472.0161 280.8258 Tm [(, v)7.3(ol. 11, iss. 6, 2019, )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 554.515 280.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 268.8258 Tm -.005 Tc (p. 1, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 397.8716 268.8258 Tm [(www)60.6(.mecs-press.org/ijieeb/ijieeb-v11-n6/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 559.9268 268.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 256.8258 Tm -.005 Tc (IJIEEB-V11-N6-1.pdf)Tj ET EMC /LBody <>BDC BT 9 0 0 9 458.1204 256.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.9742 244.8258 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 402.5735 244.8258 Tm ( ISACA)Tj ET EMC /LBody <>BDC BT 9 0 0 9 429.919 244.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 244.8258 Tm .29 1 .451 .09 k (20)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.9742 232.8258 Tm 0 0 0 1 k -.005 Tc [(Shor)-24.4(t, J.; S. )19.5(T)48.4(odd; What)54.7(s Y)31.8(our Data W)15.2(o)0(r)-24.4(th?)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 554.2412 232.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 232.8258 Tm .29 1 .451 .09 k (21)Tj ET EMC /LBody <>BDC /GS2 gs BT /F2 1 Tf 9 0 0 9 379.447 220.8258 Tm 0 0 0 1 k -.005 Tc [(MIT)19.6( Sloan Management Re)6.4(view)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 501.6486 220.8258 Tm [(, v)7.3(ol. 58, iss. 3,)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 558.025 220.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 208.8258 Tm -.005 Tc (2017, p. 1719, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 442.6986 208.8258 Tm [(http:/)109.4(/ilp.mit.edu/media/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 538.3856 208.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 196.8258 Tm -.005 Tc [(news_ar)-24.4(ticles/smr/2017/58331.pdf)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 517.7494 196.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 379.9742 184.8258 Tm -.005 Tc [(Kim, S. L.; )19.5(T)106.5(.)0( S. )19.5(Teo; A. Bhattacherjee; K. Nam;)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 558.136 184.8258 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 184.8258 Tm .29 1 .451 .09 k (22)Tj ET EMC /LBody <>BDC /GS2 gs BT /F1 1 Tf 9 0 0 9 379.447 172.8258 Tm 0 0 0 1 k -.005 Tc [(IS A)5.4(udit)9.8(or Char)19.5(acteristics, A)5.4(udit Pr)9.8(ocess)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 542.0322 172.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 160.8258 Tm -.005 Tc [(V)22.5(ariables, and IS A)5.4(udit Satisfaction: An)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 532.4188 160.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 148.8258 Tm -.005 Tc [(Empirical Study in South K)13.2(orea,)83( )]TJ ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 507.0125 148.8258 Tm (Information)Tj ET EMC /LBody <>BDC BT 9 0 0 9 552.3219 148.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 136.8258 Tm -.005 Tc [(Systems F)12.7(r)9.8(ontiers)]TJ ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 449.4476 136.8258 Tm [(, v)7.3(ol. 19, iss. 3, 2017, )]TJ ET EMC /LBody <>BDC BT 9 0 0 9 531.9465 136.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 124.8258 Tm -.005 Tc (p. 577591, )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 428.7765 124.8258 Tm [(https:/)109.4(/doi.org/10.1007/)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 523.0627 124.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.447 112.8258 Tm -.005 Tc (s10796-015-9612-z)Tj ET EMC /LBody <>BDC BT 9 0 0 9 454.3343 112.8258 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 379.9742 100.8258 Tm -.005 Tc (Op cit)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 402.5735 100.8258 Tm ( Chang )Tj ET EMC /LBody <>BDC BT /F2 1 Tf 9 0 0 9 432.4403 100.8258 Tm (et al)Tj ET EMC /LBody <>BDC BT /F1 1 Tf 9 0 0 9 448.9409 100.8258 Tm 0 Tc (.)Tj ET EMC /Lbl <>BDC /GS1 gs BT /F3 1 Tf 9 0 0 9 362.4471 100.8258 Tm .29 1 .451 .09 k (23)Tj ET EMC /P <>BDC /GS2 gs BT /F1 1 Tf 7 0 0 7 413.8918 20.9379 Tm 0 0 0 1 k [( 2020 ISACA. All rights reser)-8.8(ved. )]TJ ET EMC /P <>BDC BT /F2 1 Tf 7 0 0 7 521.5236 20.9379 Tm [(www)60.6(.isaca.org)]TJ ET EMC Q endstream endobj 255 0 obj <>/ExtGState<>>> endobj 6 0 obj <> endobj 5 0 obj <> endobj 42 0 obj <>stream AdobedC         #"""#'''''''''' `" s!1AQa"q2B#R3b$r%C4Scs5D'6Tdt& 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