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Integrated SOFT Audit is an integrated audit approach that focuses on the key and material components of four differing audit approaches relevant to an auditee, based on a detailed risk assessment performed annually. This approach integrates the key aspects of:
- S – Sarbanes–Oxley Act of 2002 Compliance Audit
- O – Operational Audit/Best Industry Practices
- F – Financial Substantive Audit Procedures
- T – Transactional Auditing
External links
- http://www.thesoftaudit.com/uploads/Internal_Auditor_August_2007.pdf
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