Information technology is a critical enabler of business processes employed by organizations to implement strategies, achieve goals, accomplish missions, and realize visions. Several recent surveys of CAE’s and other senior executives indicate that the line separating “IT” and “non-IT” audits is beginning to disappear. Assuring an organization’s governance, risk management, and control processes requires all internal auditors to understand the role of technology within their organizations and begin developing the basic IT knowledge to their job.
The premise of this course is that internal auditors can learn to audit IT by applying their operational audit skills in IT areas. Through group discussion, practical team exercises and individual activities participants gain the skills necessary to assess IT general controls and application controls. Successful completion of this course should enable participants to begin integrating IT into the scope of their operational audits.