IT Examiner School

Auditor Independence & Qualifications

Whether or not there are conflicting duties, e.g. involved in auditing areas they have responsibilities or oversight Type of IT experience and training • Some IT audits require specific skill sets

Whether or not the Auditor has a debt with the entity (may have some influence)

Auditor should be reporting to Board or Audit Committee

Independence :

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

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: