IT Examiner School, Seaside, CA

IT Audit Review

Audit Reports should have:

• Audit scope and objectives

• Pertinent areas for improvement based on results of testing

• Reasonable and appropriate recommendations

• Findings and observations consistent with your examination results

Audit Report Review

Signs of a questionable audit:

• Be wary of auditors who rely solely on checklists

• Using only regulatory workprograms is not an audit

• Absence or lack of workpapers could indicate a poorly performed audit – Especially if there are no workpapers showing how ITGCs were reviewed/tested