IT Auditing for Non-IT Auditors

Learning Objectives

• To explore IT auditing from the basics
• To identify key terms and acronyms
• To recognize the importance of the IT risk assessment and integration with the audit risk assessment
• To identify the difference between application controls and general controls and how to identify each

Course Description

While enterprises’ reliance on IT systems continues to increase, IT systems are facing an increasing variety of threats. In the global trend of strengthening industry supervision and internal control, IT is increasingly playing an important role. IT not only needs to provide a guaranteed environment for business risk control, but its own risk control is also receiving much attention. IT risk also becomes part of business risk. IT risk refers to the process of information processing and the application of information technology, which may become various uncertain factors that affect the realization of organizational goals. IT risks include information technology risks at the organizational level, information technology risks at the general control level, and information technology risks at the business process level.

The continuous integration of IT and business is putting more and more CIOs under unprecedented pressure. In the modern-day environment, all auditors must become multi-faceted and multi-purposed. Regardless of background, internal audit professionals must have the basic knowledge of IT Auditing to understand the general concepts, understand IT terminology and how IT Auditing is integral to general auditing. 

However, in the continuously evolving IT scenario, there is no complete view/opinion of one without looking at the other. This IT CPE webinar will take auditors through the basics of IT Auditing.

Key topics included in the webinar are as follows:

• IA’s obligation in regards to IT
• Similarities/differences between internal audit and IT Audit
• IT Controls & Controls Frameworks Introduction/Overview
• What is COBIT®?
• IT Risk Assessment
• General Computer Controls
• Access Controls: Appropriate Access And Access Reviews
• Engagement-Level IT Risk Assessment
• Segregation of Duties
• Auditing Application Systems
• Testing Application Controls
• Emerging Topics
• Spreadsheets

Overview

• IA's Obligation in Regards to it

  5 mins
• Similarities/Differences Between Internal Audit and IT Audit

  20 mins
• Overview

  44 mins
• Types of IT Controls

  63 mins
• Define Impact and Vulnerability Criteria

  81 mins
• De-Provisioning: Who Should be ultimately Accountable?

  112 mins
• Database Implementation & Support

  155 mins
• Are SoD's An IT or Business Control?

  199 mins
• Auditing Application System

  248 mins
• Benchmark Questions to Ask

  268 mins