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INTERNAL AUDIT DIRECTOR’S ROLE IN INTEGRATING IT AUDITING IN OPERATIONAL AUDITS

INTERNAL AUDIT DIRECTOR’S ROLE IN INTEGRATING IT AUDITING IN OPERATIONAL AUDITS. Dr. Roger Mayer, CPA, CIA, CRMA SUNY Old Westbury. Overview. The role of IA to identify IT risks and controls? Differentiating Operation from IT auditing

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INTERNAL AUDIT DIRECTOR’S ROLE IN INTEGRATING IT AUDITING IN OPERATIONAL AUDITS

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  1. INTERNAL AUDIT DIRECTOR’S ROLE IN INTEGRATING IT AUDITING INOPERATIONAL AUDITS Dr. Roger Mayer, CPA, CIA, CRMA SUNY Old Westbury

  2. Overview • The role of IA to identify IT risks and controls? • Differentiating Operation from IT auditing • Enhancing the audit product by expanding the role of operational auditors • Training issues for all non IT auditors. • Your role as a director

  3. Where are the risks? • Operational level • Department level • General Control level • Application level

  4. IT Risk Assessment Process • What is within the scope of an operational audit? • What is outside the scope of an operational audit? • Are these parameters moving targets? • Coordinating the activities of operational and IT auditing.

  5. General control risks • What questions should all auditors ask related to general controls? • Why do some auditors avoid IT auditing? • Why does expanding the scope to include IT create value?

  6. Application control Risks • How to identify department specific applications. • Developing a risk assessment questionnaire to address IT. • Common IT application risk issues that can be uncovered by the operations auditor.

  7. IT audit test procedures • What tests should all auditors include in their required procedures? • Where to get the right data for testing? • Using ACL in IT audit testing procedures. • When to use the IT auditors.

  8. Training issues for all audit staff • What you need to know. • What you need to do to continue to expand your knowledge. • Increasing the general knowledge of all staff.

  9. The audit director’s role • Avoid territorial issues between operational and IT audit groups. • Outlining the scope to management. • Cross training. • Resolving personnel issues.

  10. Conclusion • Value Creation • Expanding scope • Expanding coverage • Creating career opportunities for auditors

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