IT Governance, Risk, and Compliance

Mar 8 2010   9:40PM GMT

IT Audit Reporting: Communicating Results – Part VIII



Posted by: Robert Davis
Tags:
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.

View Part I of the IT Audit Reporting: Communicating Results series here

 Comment on this Post

 
There was an error processing your information. Please try again later.
Thanks. We'll let you know when a new response is added.
Send me notifications when other members comment.

REGISTER or login:

Forgot Password?
By submitting you agree to receive email from TechTarget and its partners. If you reside outside of the United States, you consent to having your personal data transferred to and processed in the United States. Privacy

Forgot Password

No problem! Submit your e-mail address below. We'll send you an e-mail containing your password.

Your password has been sent to: