Posted by: Robert Davis
AA, AICPA, Assurance Service, Attestation, Audit Assurance, Audit Opinion, CA, Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Chartered Accountant, CIA, CICA, CISA, CITP, CPA, Evidence, IFAC, Information Criteria, ISACA, Project Management, Reporting, The IIA, The IIC
IT auditors, like all auditors, are responsible for ‘communicating results to interested individuals.’ Interested individuals can include other members of the audit team, who must integrate the IT auditor’s findings with other aspects of the audit, as well as the client. Commonly, the audit purpose for reporting results is providing constructive feedback to management. However, in many cases, management personnel reviewing the audit report are not completely knowledgeable of the audit area’s IT services and associated terminology. For this reason, IT audit reports should be written to accommodate the lowest expected expertise level. Where readability risk is marginalized, IT audit reports will typically be readily received when they create managerial awareness regarding generally accepted information criteria (effectiveness, efficiency, confidentiality, integrity, availability, reliability and/or compliance) and induce corrective actions for detected control system weaknesses.