IT Auditing Using Controls to Protect Information Assets, Third Edition, 3rd Edition

CHAPTER 1

Building an Effective Internal IT Audit Function

In this chapter we’ll discuss the purpose of internal audit departments and how they can best be leveraged to provide a benefit to the company. We will discuss

•   The audit department’s real mission

•   The concept of independence and how to avoid misusing it

•   How to add value beyond formal audits

•   How to enhance effectiveness by building relationships

•   The role of the information technology (IT) audit function and how to choose the correct focus

•   How to build and maintain an effective IT audit team

The philosophies and guidance provided in this chapter form a foundation on which the rest of the book is built. Although this first chapter is written from an internal auditor’s ...