Checklist for the evaluation of IT systems based on the international auditing standard ISA 315

The following 15 questions are based on the requirements of ISA 315. Answering the questions supports the decision-making process as to whether an audit of the IT environment of the client information system within the meaning of the ISA 315 audit standard is required. For a realistic assessment, a complete answer to all questions is necessary.

Please answer all questions. Questions for which a free text information is required, we ask you to answer properly.
Thank you!