GTAG 4: Management of IT Auditing - The Institute of Internal Auditors

GTAG 4 Cover Guide 4: Management of IT Auditing
There is no question that IT is changing the nature of the internal audit functions. The risks companies face, the types of audits that should be performed, how to prioritize the audit universe, and how to deliver insightful findings are all issues with which chief audit executive (CAE) must grapple. The purpose of this guide is to help sort through the strategic issues regarding planning, performing, and reporting on IT audits. It covers how to:

Define IT
Evaluate IT-related Risk
Define the IT Audit Universe
Execute IT Audits
Manage the IT Audit Function
Emerging Issues

This guide is designed for CAE and internal audit management personnel who are responsible for overseeing IT audits. It is meant to provide pragmatic information in plain English, with specific recommendations that a CAE can implement immediately. Further consideration is given to providing questions that a CAE can ask to help understand if his or her IT audit function is a high performer.

Author
Michael Juergens, Principal, Deloitte & Touche LLP
Contributing Author
David Maberry, Senior Manager, Deloitte & Touche LLP

Download this guide (PDF, 380KB).
Download the PowerPoint presentation (PPT, 405KB).
Purchase the printed version.
Download form for permission to translate to another language (PDF, 20KB).

Quick Search Advanced Search Site Map IIA Popular Pages Find Your Local IIA Research Reports Discussion Groups E-learning Find a Job		Home / Professional Guidance / Information Technology / GTAG / GTAG4 Guide 4: Management of IT Auditing There is no question that IT is changing the nature of the internal audit functions. The risks companies face, the types of audits that should be performed, how to prioritize the audit universe, and how to deliver insightful findings are all issues with which chief audit executive (CAE) must grapple. The purpose of this guide is to help sort through the strategic issues regarding planning, performing, and reporting on IT audits. It covers how to: Define IT Evaluate IT-related Risk Define the IT Audit Universe Execute IT Audits Manage the IT Audit Function Emerging Issues This guide is designed for CAE and internal audit management personnel who are responsible for overseeing IT audits. It is meant to provide pragmatic information in plain English, with specific recommendations that a CAE can implement immediately. Further consideration is given to providing questions that a CAE can ask to help understand if his or her IT audit function is a high performer. Author Michael Juergens, Principal, Deloitte & Touche LLP Contributing Author David Maberry, Senior Manager, Deloitte & Touche LLP Download this guide (PDF, 380KB). Download the PowerPoint presentation (PPT, 405KB). Purchase the printed version. Download form for permission to translate to another language (PDF, 20KB).		Global Technology Audit Guides (GTAG^®) Guide 1 Guide 2 Guide 3 Guide 4 Guide 5 Guide 6 Guide 7 Guide 8 Guide 9 Guide 10 Guide 11 IT Resources Review some of the latest IT Resources available for IT auditing. GAIT Project Learn more about the ongoing IT auditing guidance project known as the Guide to the Assessment of ITGeneral Controls Scope Based on Risk (GAIT). Information Technology