IT AUDITING
CAREER PLANNING AND
DEVELOPMENT EVALUATING AUDIT
QUALITY AND BEST PRACTICES
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
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
(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
IT Audit
Management
Advanced
Audit
Management
Report
Writing for
Management
Auditing
Telecommunication
Auditing
System
Software
Auditing
Database
Management
System
Senior
IT Audit
Element of
Audit
Management
Producing
Organized Writing
& Effective
Reviewing
Advanced IT
Concepts
Intro to
Computer
Performance
Evaluation
Auditing IT
Acquisitions
Computer
Assisted Audit
Techniques II
IT Auditor
Auditing and
Job
Management
Skills for
Performance &
Career
Development
IT Security &
Privacy
Internal
Controls in
Automated
Systems
Computer
Assisted Audit
Techniques I
Advance Micro
Computer Audit
Application
IT
Auditor
Trainee
(Level) 1
Conducting
Operational
Audit
SAS Tools
Systems
Analysis
System
Design &
Development
IT Management
and Operational
Auditing Micro
Application
Orientation
Base Level
Computer
Competency
Use of Models
& CPS
Research
Techniques
SPSS Tools
Computer
Forensics
Statistical
Sampling &
Micro
Application
Entry Level
Training
Audit Skills
Entry skills and integrated IT / Audit Skills
Entry
Auditor
Trainee
(Level) 1
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
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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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Completeness
Pertinence
Accuracy
Appropriate Conclusions, Findings, and
Recommendations
• Follow up of Findings and
Recommendations
Criteria for Assessing the Auditor
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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