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What is the most important step in an IT audit? Obtaining and documenting a thorough understanding of client systems, processes, and existing controls that are

What is the most important step in an IT audit?

Obtaining and documenting a thorough understanding of client systems, processes, and existing controls that are within the scope of the audit.

Having qualified professionals, typically including at least one person with a programming background

Establishing and nurturing a cooperative relationship with the client so that they will provide documentation in a timely and helpful fashion

Using an audit plan from an accredited source

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