IT Examiner School - Oct 2023

Internal Use Only

Auditor Interview Areas to focus on with auditor interview: • Knowledge of the IT environment and risks • Understanding of systems covered in the audit universe • Understanding of the basic controls (of these systems) • Verify training and/or certifications (as necessary) ‐ certifications require specific training and number of hours/year (usually 40) • Why auditor used a checklist or FFIEC IT work ‐ program and audit work didn’t fit entity’s activity

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Internal Use Only

Question 3 An effective IT Audit will not include which of the following? A. Experienced and knowledgeable auditor B. Complete workpapers C. Written audit report that details audit procedures and findings D. Documented scope based on an established standard E. All of the above is part of an effective IT audit

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