The elements recommended in this report provide an impeccable foundation for an organization's management to effectively plan and build an excellent audit team. Bibliography Davis, C., Schiller, M., & Wheeler, K. (2011). IT Auditing Using Controls to Protect Information Assets (2nd ed.). New York, NY: McGraw Hill. Hermanson, D. R., & Rittenberg, L. E. (2003). Internal control and organizational governance. Research Opportunities in Internal Auditing, 1, 25-71. Lindow, P. E., & Race, J. D. (2002). Beyond traditional audit techniques. Journal of Accountancy-New York, 194(1), 28-33. Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of financial and IT audit professionals. International Journal of Accounting Information Systems, 13(1),