[pic]. AUDITING PROCESS. [pic]. Risk-based audit strate

Running head: REPORT 0
AUDITING PROCESS
JUNE 28, 2019
STUDENT DETAILS:

REPORT 1
Risk-based audit strategies for Gail industry
Following are Risk-based audit strategies for Gail industry-
1. Risk- Uncontrolled access to datacentre
Audit Strategy- Two-factor authentication, as biometric credential by retinal eye scanner and
badge access card will be useful to identify the user. It states the long-lasting concern to be
able to prove recognition of person (Berger, Trivedi & Parmar, 2018).
2. Risk- Uncontrolled access to facility
Audit strategy- the Door badge access system can be used to get entry to the field having
automated access control entry point. It will be helpful to prevent unauthorized access to
facilities.
3. Risk- Risk of environmental safeguard
Audit Strategy- The halon-free fire suppression system and smoke detectors are effective
systems to establish environmental control. It will be helpful in real-time reviewing (Axelsen,
Green & Ridley, 2017).
4. Risk- Unauthorized change in management
Audit Strategy- the detailed testing is helpful in keeping control over the changed
management.
5. Risk- Unauthorized access to network infrastructure
Audit Strategy- information security policy is useful to make the information security. It will
prevent the misuse of data. The detail testing strategy is useful to secure the image of
corporation regarding ethical accountabilities.