Report opinions of people within the companies or n Provide the reader with a battery of audit queries to be used in professional n practice.

Moreover, it has been a deliberate choice to evaluate the facts and opinions included in each case study, as well as presenting a follow-up on problems being discussed and sometimes suggesting solutions. Such an approach helps the reader to discover and analyze challenges associated with an IT audit. Another deliberate choice has been that several parts of the text include suggestions to help the IT auditor in similar situations, in his or her professional work.