Matakuliah : A0214/Audit Sistem Informasi
Tahun
: 2007
Pertemuan 26
IT AUDITING
CAREER PLANNING AND DEVELOPMENT EVALUATING AUDIT
QUALITY AND BEST PRACTICES
Bina Nusantara
IT AUDITOR CAREER
Into Managerial Positions in :
- Operational Management
- Management Consulting
- Accounting or Finance
- Information Technology
- Security
- Computer Forensics
Director of IT Audit or Internal
Audit
Audit Manager - It
Senior IT Auditor
IT auditor
IT Audit Trainee
Bina Nusantara
Career Development Plan
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Bina Nusantara
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
(Financial)
Audit Manager
(IT Audit)
Audit Manger
(Operational)
Accounting
In-charge
Senior IT
Auditor
Senior Operational
Auditor
Financial Auditor
IT Auditor
Operational Auditor
Interest
Auditor
Trainee
Stage III - Auditing internal controls, learning advanced computerassisted techniques
Stage II – Auditing internal controls in computer-based systems,
developing basic and intermediate audit techniques skills
Stage I – General Audit Experience
Career Path for IT Auditor within Audit Organization
Bina Nusantara
Evaluating IT Audit Quality
• Scope and Objectives of an IT Audit
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Bina Nusantara
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
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Bina Nusantara
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
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Bina Nusantara
Completeness
Pertinence
Accuracy
Appropriate Conclusions, Findings, and Recommendations
Follow up of Findings and Recommendations
Criteria for Assessing the Auditor
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Bina Nusantara
Timely
Inquisitive
Decisive
Initiative
Resourceful
Communication Skills
Judgment
Tact
Auditor knowledge
Best Practices
• Reason to learn Best Practices:
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Bina Nusantara
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