PCI.org (2006) provides an excellent description of what auditing is, and what auditors do:
Auditing is about understanding requirements, looking for opportunities for improvement, looking for best practices, asking questions, gathering information, analyzing what’s seen and heard, forming opinions and reaching conclusions. This effort requires that auditors be prepared,
References: Egeland, B. (2009). The IT Auditor’s Role in the Software Development Process. Retrieved from http://pmtips.net/auditors-role-software-development-process/ Glen, P. (2008). Project Managers: Stop “Gathering” Project Requirements. Retrieved from http://www.techrepublic.com/blog/tech-manager/project-managers-stop-gathering-it-requirements/623 Gray, G. L., Gold, A. H., Jones, C. G., Miller, D. W. (2010) Strategies for Improving Systems Development Project Success ISACA. (2006) COBIT Mapping: Mapping of PMBOK with COBIT 4.0. Retrieved from http://www.isaca.org/Knowledge-Center/Research/Documents/research-PMBOK-Mapping-COBIT-28-Aug-06FINAL.pdf?Token=B287E14A-C3EA-49E4-91A8-4E0D9FBB250A ISACA. (2010) IT Standards, Guidelines and Tools and Techniques for Audit and Assurance and Control Professionals ISACA. (2009). Systems Development and Project Management Audit Assurance Program. Retrieved from http://www.isaca.org/Knowledge- Center/Research/ResearchDeliverables/Pages/Systems-Development-and-Project-Management-Audit-Assurance-Program.aspx Singleton, T. W. (2006). What Every IT Auditor Should Know About Project Risk Management. Retrieved from http://www.isaca.org/Journal/Past-Issues/2006/Volume-5/Pages/What-Every-IT-Auditor-Should-Know-About-Project-Risk-Management1.aspx (Unknown) (2006) Guide for Quality System Manual Internal Audit. Retrieved from http://www.pci.org/pdf/markets/certifications/QSM_guidelines.pdf