2023 IT Examiner School
Audit/Independent Review
Performed by independent personnel
Documented Findings/ recommendations
Knowledgeable individuals conduct
Risk assessment/ complexity based
IT scope & frequency based on inherent or residual risks
Conducted separately or all at once
Board/Committee reported results
Assessment Areas for IT Audits
• Audit risk assessment, plan and scope • Appropriate coverage of the entity’s IT environment and activities • Quality of written IT reports • Audit independence • Auditor qualifications • Findings and recommendations reporting and follow-up
The IT Audit program should be assessed for the following:
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