IT Examiner School eBook

Internal Use Only

Auditor Independence & Qualifications Independence : Whether or not there are conflicting duties, e.g., involved in auditing areas they have responsibilities or oversight Auditor should be reporting to Board or Audit Committee Whether or not the Auditor has a debt with the entity (may have some influence)

Type of IT experience and training • Some IT audits require specific skill sets

Current IT certifications the auditor maintains

List of references from entities with similar IT activities

Qualifications :

These qualifications provide some assurances, but don’t guarantee a quality audit

Internal Use Only

IT Audit Review

• Audit scope and objectives • Pertinent areas for improvement based on results of testing • Reasonable and appropriate recommendations, often with managements' responses • Findings and observations consistent with your examination results

Audit Reports include: