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INTERNAL AUDITING (BENEFITS (Verifying adherence to organizationally…
INTERNAL AUDITING
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RESPONSIBILITIES
Creating and executing the overall audit strategy for the organization and, potentially, domain specific strategies or plans for IT, operational, and compliance and other types of internal audits
Defining standard audit protocols is one way to help ensure the quality and consistency of internal IT audits, especially for types of audits an organization needs to perform more than once
Executes the strategy using one or more audit plans that define what will be audited, by whom, at what frequency, and with what protocols, standards, or criteria.
BENEFITS
Verifying adherence to organizationally defined policies, procedures, and standards
Satisfying requirements to achieve or maintain process maturity, quality management, or internal control certification
Supporting corporate IT governance, risk management, and compliance programs
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CHALLENGES
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Not all organizations have sufficient resources available to dedicate staff to auditing, or to do so in a way that covers all the areas within an organization that need auditing.
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INTERNAL AUDITORS
IT-specific knowledge is required, however, to understand IT audit criteria and being able to compare them to the implementation, configuration, and operations and maintenance details of IT systems and technologies
Internal IT auditors often have substantial prior work in information technology, whether their experience includes broad IT knowledge spanning multiple domains or more specialized areas of expertise