Zusammenfassung der Ressource
IT Audit Fundamentals
- What is Auditing?
- independent examination,
inspection, or review.
Anmerkungen:
- IT Auditing
Financial Auditing
Accounting Auditing
- IT Auditing
- formal inspection
- check standards and
guidelines
- records are
accurate
- meets efficient and effective
targets
- Internal
- follow procedures and apply criteria
to organizations by the external
auditors
- External
- follow strategies, plans, and procedures
by the organization itself
- What to audit
- business
processes
- entire
organizations
- mission
functions
- individual business
units
- Why Audit?
- manage risk
- confirm efficient allocation of
IT-related resources
- achieve other IT and business
objectives
- Who gets Audited?
- Public
corporations
- Financial
institutions
- Health care
organizations
- Nonprofit
organizations
- Government
agencies
- Federal funding recipients
- Service
providers
- Who does Auditing?
- Internal auditors
- employees of organizations hired by
organizations to carry out internal audits;
- IT auditors
- professional service firms provide
external or internal IT auditing services
- Auditing or accounting firms
- Authorized certification organizations
- evaluate organizational practices and
controls and confer certification to
organizations
- Organizations with the authority
- Government Accountability Office
(GAO)
- Federal Deposit Insurance Corporation
(FDIC)
- Department of Health and Human Services
(HHS)
- Office for Civil Rights
(OCR)
- Inspectors general, audit executives
- authority to provide independent review of many aspects
of the organizations for which they work