Fundamentals of IT Audit for Operational Auditors - eBook

The purpose of this book is to provide operational auditors and entry-level IT auditors with information that can be used to: • Understand the IT risk assessment process used to develop the annual audit plan. • Evaluate IT governance, IT general controls, and application controls either individually or jointly with an experienced IT auditor.
products.sku: 4050.PUB.BK01.00616.00.01
products.price.withdiscount: $36.99

Cybersecurity and information technology (IT) issues are becoming a frequent topic for executive management, audit boards, and audit committees. They understand that failure to have the proper IT controls to protect confidential and sensitive data can result in fines, damage to reputation, loss of customers, business disruption, and financial loss. These concerns are driving the need for more IT audits, either by internal audit or external firms. The need for IT audits within an organization continues to grow as more processes are automated and risks associated with an organization’s use of emerging technologies increase (i.e., cloud, mobile devices, vendor applications). However, organizations generally have limited IT audit resources, and IT auditors are in high demand. All internal auditors should have a foundational understanding of IT. Internal auditors need to be prepared with the right business and technical knowledge, skills, and experience to successfully plan and execute an audit engagement. These competencies are so important that they are addressed in The IIA’s Code of Ethics, the International Standards for the Professional Practice of Internal Auditing, and The IIA’s Competency Framework.


The Internal Auditor's Guide to Risk Assessment, 2nd Edition - eBook

The Internal Auditor's Guide to Risk Assessment, 2nd Edition - eBook

Third-Party Risk Management: A Practical Guide - eBook

Management of a third-party relationship is no different than how organizations manage internal processes, with compliance monitoring, procedures, and business continuity plans. It requires cooperation, partnership, agreed-upon performance expectations, and a shared desire for preparedness so the appropriate oversight can be provided. In an increasingly complex world, it is critical that third-party risk and relationship management practices constantly evolve to remain relevant and embrace tools such as scenario planning to ensure readiness for potential future threats.

Recognizing and Mitigating Cognitive Biases: A Threat to Objectivity - eBook

This book will raise internal auditors’ awareness of how cognitive biases influence their thinking and decision-making as it relates to business performance. Cognitive biases are systematic predispositions in thinking that occur when people are processing and interpreting information; they influence how we make decisions. Included are examples of cognitive biases that are inherent to business strategies, decisions, and actions. Internal auditors need to consider their impacts not only on their assurance and advisory work, but also on management of the internal audit function, and develop appropriate responses.

Audit Interviews

A significant element of internal audit engagement planning and execution is gathering information through audit interviews. Interviews often drive the nature of the engagement and can shape an auditor’s perception of the business area. Therefore, successful interviewing is vital to any internal audit effort.

This course will establish the importance of effective interviewing skills. Additionally, the phases of an interview will be discussed, and effective interview techniques will be demonstrated.