Discussion:
Reference: "Auditor Is an Executive Position" and "Exam Essentials" sections of "Secrets of a Successful Auditor," of CISA®: Certified Information Systems Auditor Study Guide.
Scenario: During the early stages of preparing for an IT audit, you have the impression that the organization's CEO believes you are working for her and will support her insights into IT operations. The organization's audit committee assumes that the IT auditors will be independent and audit the organization against recognized best practices, applicable laws, regulations, and standards.
Prepare a 6- to 8-slide Microsoft® PowerPoint® presentation designed to educate the CEO on the proper role of an IT audit. It should reflect your own appraisal of the role of an IT auditor.
Include an overview of some applicable best practices or standards, applicable laws, and regulations.
Emphasize the independent nature of the IT audit and include some ISACA key IT audit tasks and application of knowledge statements.
Highlight the evaluation process that the auditor must use to conduct an effective audit.
Include speaker notes throughout the presentation.
Note: the role of the audit committee in providing guidance to the IT audit.