How does the audit team select processes and systems to be tested?

Selecting processes and systems to be tested during an audit is fundamentally grounded in the concept of materiality. Materiality refers to the significance of an aspect of the audit, which can affect the decisions of stakeholders based on the audit findings. When the audit team focuses on materiality, they assess which processes and systems are most critical to the organization's objectives, risk management, and information security controls.

By prioritizing areas with higher risk or greater potential impact on the organization’s performance or compliance, the audit team ensures that their efforts are directed toward areas that will yield the most valuable insights. This strategic selection process allows auditors to allocate resources effectively and uncover significant issues that might otherwise go unnoticed.

Considering other factors such as technical experts' advice, audit procedures, or team availability might play roles in the overall audit strategy, they do not hold the same weight in determining which systems and processes are prioritized for testing. While expert advice can provide valuable insights into specific technical concerns or risks, it must be aligned with materiality to be truly effective. On the other hand, audit procedures may outline general methodologies but do not dictate specific selections. Similarly, team availability should be a logistical consideration rather than a guiding factor for determining which aspects of the audit will be most impactful.