IT Examiner School, Palm Springs, CA

InTREx – Audit

Audit Component Rating

Areas to focus on when rating IT Audit component adequacy:

• Independence and quality of oversight • Audit risk analysis methodology/resources applied  • Scope, frequency, accuracy, and timeliness of audit reports • Extent of audit participation in SDLC to ensure effectiveness internal controls and  audit trails • Audit plan in providing appropriate coverage of IT risks • IT auditor’s adherence to code of ethics/professional standards • Qualifications of IT auditors • Timely and formal follow‐up and reporting on management’s resolution of  identified issues/weaknesses • Quality and effectiveness of internal and external audit activity related to IT  controls