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SOFT audit

From Wikipedia, the free encyclopedia

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:

  • SSarbanes–Oxley Act of 2002 Compliance Audit
  • O – Operational audit/Best Industry Practices
  • F – Financial Substantive Audit Procedures
  • T – Transactional Auditing
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