Kuliah1 Intro It Audit
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Kuliah1 Intro It Audit as PDF for free.
More details
- Words: 526
- Pages: 14
SKJ 3083: Computer and Information Security Audit
LECTURE 1 IT Audit Overview
Dr Kamarudin Saadan ©For internal use only
Main topics Introduction The impact of IT on organization The work of an IT Auditor IT Audit skills Professional IT Auditor organizations and certifications Structuring IT audit
Introduction
IT auditor in demand – Why?
The work of an IT Auditor is interesting and challenging – Why?
Impact of IT on Organization IT creates opportunities Opportunities may bring risks IT Governance
IT Governance DEFINITION
…the process for controlling an organization’s IT resources, including information and communication systems, and technology.
OBJECTIVES
…using IT to promote an organization’s objectives and enable business processes and to manage and control IT related risks.
CobiT’s IT Governance Management Guideline Identifies critical success factors,
key goal and performance indicators, and an IT governance maturity model. IT governance framework begins with setting IT objectives and measures and compares performance against them
The IT Governance Framework PROVIDE DIRECTION
Set Objectives
IT is aligned with business IT enables the business and maximizes benefits IT resources are used responsibly IT-related risks managed appropriately
COMPARE
IT Activities
MEASURE PERFORMANCE
Increase automation (make the business effective) Decrease cost (make enterprise efficient) Manage risks (security reliability and compliance)
IT and Transaction (Tx) Processing The IS collects transaction data The IS turns data into information Computerized Tx systems increase some risks and decrease others
What do IT auditors do? Evaluate controls over specific applications Provides assurance over specific processes Provide third-party assurance Do penetrating tests Support financial audit Works on many kind of audit engagementssearching for IT-based fraud
Financial vs IT Audits
IT auditors may work on financial audit engagements IT auditors may work on every step of the financial audit engagement Standards, such as SAS No. 94, guide the work of IT auditors on financial audit engagements IT audit work on financial audit engagements is likely to increase as internal control evaluation becomes more important
IT Audit Skills College education – IS, computer science, accounting Certifications – CPA, CFE, CIA, CISA, CISSP, and special technical certifications Technical IT audit skills – specialized technologies General personal and business skills
Professional Groups and Certifications ISACA – CISA IIA – CIA ACFE – CFE AICPA – CPA and CITP
How to Structure an IT Audit AICPA Standards and Guidelines – GAAS, SAS, and SSAE IFAC Guidelines – harmonized or common international accounting standards and guidelines ISACA standards, guidelines, and procedures – includes CobiT and audit standards
An Overview of the Course
Section I – an introduction to IT audit, the legal and ethical environment of the IT audit, introduction to risks and controls Section II – risks over specific processes and technologies – deployment of IS, operation of IS, network systems, and e-business systems Section III – how to do an It audit – use of CAATTs and a step-by-step IT audit IT Audit Glossary ACL tutorial
LECTURE 1 IT Audit Overview
Dr Kamarudin Saadan ©For internal use only
Main topics Introduction The impact of IT on organization The work of an IT Auditor IT Audit skills Professional IT Auditor organizations and certifications Structuring IT audit
Introduction
IT auditor in demand – Why?
The work of an IT Auditor is interesting and challenging – Why?
Impact of IT on Organization IT creates opportunities Opportunities may bring risks IT Governance
IT Governance DEFINITION
…the process for controlling an organization’s IT resources, including information and communication systems, and technology.
OBJECTIVES
…using IT to promote an organization’s objectives and enable business processes and to manage and control IT related risks.
CobiT’s IT Governance Management Guideline Identifies critical success factors,
key goal and performance indicators, and an IT governance maturity model. IT governance framework begins with setting IT objectives and measures and compares performance against them
The IT Governance Framework PROVIDE DIRECTION
Set Objectives
IT is aligned with business IT enables the business and maximizes benefits IT resources are used responsibly IT-related risks managed appropriately
COMPARE
IT Activities
MEASURE PERFORMANCE
Increase automation (make the business effective) Decrease cost (make enterprise efficient) Manage risks (security reliability and compliance)
IT and Transaction (Tx) Processing The IS collects transaction data The IS turns data into information Computerized Tx systems increase some risks and decrease others
What do IT auditors do? Evaluate controls over specific applications Provides assurance over specific processes Provide third-party assurance Do penetrating tests Support financial audit Works on many kind of audit engagementssearching for IT-based fraud
Financial vs IT Audits
IT auditors may work on financial audit engagements IT auditors may work on every step of the financial audit engagement Standards, such as SAS No. 94, guide the work of IT auditors on financial audit engagements IT audit work on financial audit engagements is likely to increase as internal control evaluation becomes more important
IT Audit Skills College education – IS, computer science, accounting Certifications – CPA, CFE, CIA, CISA, CISSP, and special technical certifications Technical IT audit skills – specialized technologies General personal and business skills
Professional Groups and Certifications ISACA – CISA IIA – CIA ACFE – CFE AICPA – CPA and CITP
How to Structure an IT Audit AICPA Standards and Guidelines – GAAS, SAS, and SSAE IFAC Guidelines – harmonized or common international accounting standards and guidelines ISACA standards, guidelines, and procedures – includes CobiT and audit standards
An Overview of the Course
Section I – an introduction to IT audit, the legal and ethical environment of the IT audit, introduction to risks and controls Section II – risks over specific processes and technologies – deployment of IS, operation of IS, network systems, and e-business systems Section III – how to do an It audit – use of CAATTs and a step-by-step IT audit IT Audit Glossary ACL tutorial
Related Documents
Kuliah1 Intro It Audit
May 2020 16
Kuliah1
July 2020 8
Kuliah1
November 2019 10
It Audit
May 2020 10
It Audit Request List
May 2020 7
It General Audit
June 2020 6More Documents from "IT Auditor"
Reno V Aclu
May 2020 12