Pros And Cons Of IT Auditing

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Information Technology Audit Team Creation The creation of a team to perform the effective auditing of an Information Technology (IT) organization is a daunting task. Some of the key elements that should be considered while creating an IT audit team are highlighted in this critical thinking report, such as what should be the primary focus of the team, what are the key positions, the skill-sets needed for each member of the team, outside assistance or co-sourcing should be considered or not, and determining the value of the audit pertaining to the entire organization. Moreover, the expected outcome of this report is to provide all crucial aspects of successfully creating an IT audit team, so that the team is fully efficient to figure out each and every pros and cons of the internal controls of an IT department.
Focus for the Team
The focus of an IT audit team is evolving from a traditional to
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The elements recommended in this report provide an impeccable base for the management of an organization to effectively plan and constitute an exquisite audit team. References
Davis, C., Schiller, M., & Wheeler, K. (2011). IT auditing using controls to protect information assets (2nd ed.). New York, NY: McGraw Hill.
Hermanson, D. R., & Rittenberg, L. E. (2003). Internal audit and organizational governance. Research opportunities in internal auditing, 1, 25-71.
Lindow, P. E., & Race, J. D. (2002). Beyond traditional audit techniques. Journal of Accountancy-New York, 194(1), 28-33.
Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems, 13(1),
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