IT Examiner School, Providence, RI

IT Audit Review

• 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  Reports  include:

Audit Report Review

• 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

Signs of a  questionable  audit: