IT Essentials for Internal Auditors

IT Essentials for Internal Auditors

This guidance introduces the basic IT competencies and understanding needed by any internal auditor and more fully provides discussions and overviews of IT operations, strategies, and the underlying technologies themselves. It does not go into details on information technology controls or how to audit IT; these are covered in other IIA guidance. Rather, it covers essential IT-related activities and concepts that all internal auditors should know.