Integrated SOFT Audit is an integrated audit approach that focuses on the key and material components of four differing audit approaches relevant to an auditee, based on a detailed risk assessment performed annually. This approach integrates the key aspects of: S – Sarbanes–Oxley Act of 2002 Compliance Audit O – Operational Audit/Best Industry Practices F – Financial Substantive Audit Procedures T – Transactional Auditing
External links http://www.thesoftaudit.com/uploads/Internal_Auditor_August_2007.pdf