Shd not be A cos framework typically does not detail the specific steps for each audit. Those details are typically found in the audit program, which is a more granular document.
It's D because it offers direction and information about the overall process, principles, and performance standards that should be followed. These frameworks help guide the IS audit function in terms of objectives, scope, methodologies, and best practices to ensure that audits are thorough, consistent, and aligned with industry standards and regulatory requirements.
While option A, outlining the specific steps needed to complete audits, is also an important aspect of audit frameworks, it represents just one component of the overall support provided. Audit frameworks often include detailed guidance on audit procedures, but they also offer broader direction on audit management, risk assessment, control evaluation, and reporting.
D is the correct answer. Audit frameworks provide direction and information on how to perform audits, including the audit methodology, audit standards, audit tools, and techniques. These frameworks offer a structured approach to the audit process, providing guidance on the key areas to focus on during an audit and the steps needed to complete the audit successfully.
Audit frameworks also help ensure that audits are conducted consistently and in line with industry standards and best practices, thereby enhancing the credibility and effectiveness of the audit function.
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