ISO/IEC 27034 Lead Application Security Auditor — Lesson 2: Audit Planning, Risk-Based Sampling, Architecture, Development, and Control Evidence

Learning Objectives

• Interpret the requirements, principles, roles, and dependencies shaping audit planning, risk-based sampling, architecture, development, and control evidence.
• Apply a practical workflow and create a reviewable risk-based audit plan and evidence matrix.
• Evaluate the exception where sampling overlooks high-risk legacy applications and determine proportionate follow-up.

Detailed Topics

• Audit Planning applied to the course scenario and expected evidence.
• Risk-Based Sampling applied to the course scenario and expected evidence.
• Architecture applied to the course scenario and expected evidence.
• Development applied to the course scenario and expected evidence.
• and Control Evidence applied to the course scenario and expected evidence.

Instructor Demonstration

The instructor traces a case involving a software portfolio undergoing assurance across product governance, secure development, cloud deployment, and maintenance. The demonstration links decisions to objective evidence, records the result in risk-based audit plan and evidence matrix, and tests the condition where sampling overlooks high-risk legacy applications.

Hands-On Exercise

Complete a controlled exercise covering Audit Planning, Risk-Based Sampling, Architecture, Development, and Control Evidence. Confirm scope and responsibilities, examine the stated exception, reach a supported conclusion, and preserve the outcome in risk-based audit plan and evidence matrix.

1. Define the objective, boundaries, stakeholders, criteria, and expected work product.
2. Perform the activity while recording assumptions, observations, evidence, and decisions.
3. Test normal operation, the exception, and an escalation or follow-up condition.
4. Document conclusions, owners, deadlines, verification methods, and review triggers.

Scenario Analysis

• Identify the requirement or control with the strongest influence on the scenario outcome.
• Compare two defensible responses and explain their risk, operational, and evidence trade-offs.
• Decide how the risk-based audit plan and evidence matrix should be approved, retained, reviewed, and updated.

Troubleshooting Guidance

Start where expected practice and observed evidence first diverge. Separate a missing record from an ineffective process, distinguish unclear ownership from a control failure, and treat “sampling overlooks high-risk legacy applications” as a hypothesis until tested against the applicable criteria and intended outcome.

Validation Checklist

• Scope, roles, criteria, stakeholders, dependencies, and intended outcomes are explicit.
• The risk-based audit plan and evidence matrix connects conclusions to objective, reviewable support.
• Normal operation, the stated exception, escalation, and follow-up were evaluated.
• Owners, due dates, verification methods, review triggers, and improvement actions are clear.

Lesson Outcome

Learners can apply Audit Planning, Risk-Based Sampling, Architecture, Development, and Control Evidence, explain the reasoning used, and defend the result through risk-based audit plan and evidence matrix.