IT Examiner School - Oct 2023

Internal Use Only

Guidance for IT Audit FFIEC IT Examination Audit Handbook

Federal Agency Rules and Regulations  Interagency Policy Statement on the Internal Audit Function and its Outsourcing  Interagency Policy Statement on External Auditing Program of Banks and Savings Associations  Interagency Guidelines Establishing Information Security Standards (GLBA) Information Systems Audits and Control Association (ISACA)

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Internal Use Only

IT Audit Engagement

Engaged & signed by an individual or committee not responsible for IT operations (preferably signed by a member of the Board or Audit Committee) The scope, timeframes, and cost of work to be performed

Expectations and responsibilities

Institution access to audit workpapers

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