IT AUDITING by fdshsdhs

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									      IT AUDITING

    CAREER PLANNING AND
DEVELOPMENT EVALUATING AUDIT
 QUALITY AND BEST PRACTICES
                IT AUDITOR CAREER
Into Managerial Positions in :
- Operational Management
- Management Consulting                                       Director of IT Audit or Internal
- Accounting or Finance                                       Audit
- Information Technology
- Security
- Computer Forensics
                                                        Audit Manager - It


                                                    Senior IT Auditor


                                         IT auditor


                                 IT Audit Trainee
Career Development Plan
• Career path planning with management
  support
• Definition of knowledge, skills, and abilities
• Performance assessment
• Performance counseling and feedback
• Training
• Professional development
                               Senior Management (Partner Level)



     Audit Manager                        Audit Manager                        Audit Manger
       (Financial)                          (IT Audit)                         (Operational)



      Accounting                            Senior IT                        Senior Operational
      In-charge                              Auditor                              Auditor



    Financial Auditor                       IT Auditor                      Operational Auditor




                                             Interest


                   Stage III - Auditing internal controls, learning advanced computer-
                               assisted techniques
Auditor
                   Stage II – Auditing internal controls in computer-based systems,
Trainee                       developing basic and intermediate audit techniques skills
                   Stage I – General Audit Experience



                        Career Path for IT Auditor within Audit Organization
                Advanced                Report            Auditing       Auditing         Auditing
  IT Audit                                                                               Database
                  Audit                Writing for      Telecommu-        System
Management                                                                              Management
               Management             Management          nication       Software         System

                Element of           Producing                            Intro to                         Computer
    Senior                        Organized Writing    Advanced IT       Computer       Auditing IT
                   Audit                                                                                 Assisted Audit
   IT Audit                          & Effective        Concepts        Performance     Acquisitions
               Management            Reviewing                           Evaluation                      Techniques II

               Auditing and              Skills for                      Internal        Computer        Advance Micro
  IT Auditor                          Performance &    IT Security &    Controls in
                   Job                                                                 Assisted Audit    Computer Audit
                                          Career          Privacy       Automated
                                                                                                           Application
               Management              Development                       Systems       Techniques I
     IT
   Auditor     Conducting                                                System
                                                         Systems                       IT Management     Auditing Micro
   Trainee     Operational             SAS Tools                        Design &
                                                         Analysis                      and Operational    Application
  (Level) 1      Audit                                                 Development

   Auditor                                                             Use of Models                       Statistical
                                                         Base Level                      SPSS Tools
   Trainee     Entry Level                                                & CPS                           Sampling &
                                       Orientation       Computer                         Computer
  (Level) 1     Training                                                 Research                            Micro
                                                        Competency                        Forensics
                                                                        Techniques                        Application

                       Audit Skills                             Entry skills and integrated IT / Audit Skills
                              Entry




                                                      IT Auditor Model Curriculum
Evaluating IT Audit Quality
• Scope and Objectives of an IT Audit
  – Computerized Systems and Applications
  – Information Processing Facilities
  – Systems Development
  – Management of IT and Enterprise
    Architecture
  – Client/Server, Telecommunication, Intranets,
    and Extranet
  – The IT Auditor’s Role
Evaluating IT Audit Quality
• Terms of Assessment
• The IT Audit and Auditor Assessment Form
• IT Audit Criteria
   –   Audit Objectives
   –   Fact Gathering
   –   Audit Program
   –   Audit Test
   –   Use of Audit Tools
   –   Conclusions
   –   Findings
   –   Recommendations
   –   The Audit Report
   –   Working Paper
   –   Relations with the Auditee
   –   Relation with Audit Management
   –   Follow up of Audit Recommendations
Criteria for Assessing the Audit
• Completeness
• Pertinence
• Accuracy
• Appropriate Conclusions, Findings, and
  Recommendations
• Follow up of Findings and
  Recommendations
Criteria for Assessing the Auditor
•   Timely
•   Inquisitive
•   Decisive
•   Initiative
•   Resourceful
•   Communication Skills
•   Judgment
•   Tact
•   Auditor knowledge
             Best Practices
• Reason to learn Best Practices:
  – To improve efficiency
  – To add value to client/auditee or organization
  – To aid in the advancement of technology
  – For insight into learning how others are
    performing audits faster and more efficiently
    and easily

								
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