Information Systems Auditing:
Trends Into The Millennium
Fred Gallegos, CISA, CDE, CGFM
CIS Faculty, CSPU-POMONA
MSBA - IS Audit Advisor
Cal Poly Pomona
01/15/03
1
What is IS Auditing
 The
evaluation of Controls within the
Information Systems Environment to insure
the integrity, reliability and accuracy of the
information presented, often supporting the
Attestation of an audit.
 Evaluation of IS Efficiency, Effectiveness
and Economy
Cal Poly Pomona
01/15/03
2
Who Performs IS Audits
 The
Internal Auditor
 The External Auditor
 Big Four CPA Firms
Cal Poly Pomona
01/15/03
3
Skills Needed to Audit IS
 Business
Experience
 IS Education and/or
Experience
 Accounting Education
and/or experience
 Oral Communication
and presentation skills
 Written
communication skills
Cal Poly Pomona
 Analytical
skills
 Ability to work in a
team environment
 Ability to use the
computer to audit
through the computer
 Continuous self
development
01/15/03
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Kinds Of IS Audits
 Applications
 Systems
In
Development
 IS Facilities
 Advanced
Technologies
 Audit Tools and
Applications
Cal Poly Pomona
01/15/03
5
Training Sources for IS
Auditing
 Private
Companies and Professional
Associations (MIS, CanAudit, AICPA,
ISSA, ISACA, AGA, --- Conferences,
Seminars.....etc)
 Internal Training (Security and Audit
training offered within the Organization)
 Universities
Cal Poly Pomona
01/15/03
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At Cal Poly,
CIS 433 IS Auditing
or
Masters of Science in
Business Administration
Option I S Auditing
see
www.cisdept.csupomona.edu
click on Graduate Programs
Cal Poly Pomona
01/15/03
7
Alumni who are in the Field
with the Big Four
Scott Kandel, Partner Deloitte & Touche
Jennifer Campbell, IT Auditor - KPMG
Debbie Newman, Manager - PWC
Amin Leiman, Senior Manager - KPMG Boulton
Fernando, Senior Manager – Ernst & Young
Marlow Sabenaugh-Kabbouce – Manager –
Ernst & Young
Cal Poly Pomona
01/15/03
8
Alumni who are in the Field
with Private Industry
Isabelle Prieve-Theisen, Universal Studios
Dan Landsberg, Indy Mac
Cathy Clement-Holiday, VP-IBM
Rod Kocot, Senior VP - Union Bank
Dan Dow, Director – Operational Audits Federal
Express
Helen Yamashiro, 20th Century Ins.
Aleksandra Looho, Farmers Insurance
Cal Poly Pomona
01/15/03
9
Individuals in Public Sector
Dear – Regional Director for IT
Audits NASA/OIG JPL, Pasadena CA
 Greg Dove – Senior IT Auditor – CSU
Chancellor’s Office Long Beach CA
 Gerald Morris, IT Audit Manager – County
of Los Angeles
 Rory Robinson, IT Audit Supervisor DCAA
 Lorne
Cal Poly Pomona
01/15/03
10
IS Auditing Trends

The IS audit profession
–
–
–
–
–
Cal Poly Pomona
A common body of knowledge
Certification
Continuing education
A code of ethics and professional standards
Educational curricula
01/15/03
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Websites
www.gao.gov
 www.nist.gov
 www.isaca.org
 www.theiia.org
 www.itaudit.org
 www.auditnet.org

Cal Poly Pomona
01/15/03
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Model Curriculum for
Undergrdauate and Graduate
Education
 See
www.isaca.org
 Click on Academic Relations
 Find Model Curriculum and click on Model
to download
Cal Poly Pomona
01/15/03
13
Career Opportunities for the
21st Century




Public accounting
Private industry
Management consulting
Government
Cal Poly Pomona
01/15/03
14
My Own Experience
 Involved
in IT Audit, Control and Security issues
since 1972
 Work with the U.S. General Accounting Office
from 1972-1996 as an IT Auditor, Supervisor,
Project Manager, Audit Manager, Group Manager
 Involved in more than 1000 audit over this period
of time and contributed to 875 written GAO
Reports
Cal Poly Pomona
01/15/03
15
My Own Experience Continued
GAO assisted me in attaining my MBA and
postgraduate education at the Wharton
School at the University of Pennsylvania.
 Supported my involvement with
Professional Associations – ISACA, AGA
and the IACISE
 Supported by part-time teaching interests at
Cal Poly, Pomona from 1975-96

Cal Poly Pomona
01/15/03
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IT Auditing
 CIS
auditing is a profession and career.
 Career development and professional
support will continue to grow and evolve.
 Career opportunities will continue, and the
demand will continue.
Cal Poly Pomona
01/15/03
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