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

CONTENTS

Acknowledgments

Introduction

  Part I       Audit Overview

Chapter 1       Building an Effective Internal IT Audit Function

Why Are We Here? (The Internal Audit Department’s Mission)

Independence: The Great Myth

Adding Value Outside of Formal Audits

Business Advisory Audits

Four Methods for Business Advisory Audits

Early Involvement

Informal Audits

Knowledge Sharing

Self-Assessments

Continuous Auditing

Final Thoughts on Adding Value Outside of Formal Audits

Relationship Building: Partnering vs. Policing

Learning to Build Partnerships

The Role of the IT Audit Team

Application Auditors (or Integrated Auditors)

Data Extraction and Analysis Specialists

IT Auditors

Forming and Maintaining an Effective IT Audit Team

Career IT Auditors