WebAudit Quality: A Globally Sustainable Approach - EY Web2 It should be noted that the framework was not formally adopted by either the SEC or the PCAOB. 3 GAIT stands for Guide to the Assessment of IT Risk and was published by The Institute of Internal Auditors in January 2007. Excerpts from The GAIT Methodology are included for reference purposes at the end of this practice guide. The full document is
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