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 â SarbanesâÂÂOxley Act of 2002 Compliance Audit
- O â Operational Audit/Best Industry Practices
- F â Financial Substantive Audit Procedures
- T â Transactional Auditing
External links
- http://www.thesoftaudit.com/uploads/Internal_Auditor_August_2007.pdf