IT Audit
What is IT Audit?
An examination of an organization's information technology infrastructure, policies, and operations to determine whether controls adequately protect assets.
Frameworks that govern it audit
What the standards actually require on it audit
Requirements naming it audit across 6 standards, quoted from the control text.
The board of an institution that outsources its internal IT audit function ensures the structure, scope and management of the arrangement provide an adequate evaluation of the internal control system, that there are no conflicts of interest and that independen...
ffiec-it-examination-handbook::AUD-15 · Outsourcing Internal IT Audit (Audit) →The entity has its annual financial report audited under Division 3 and obtains an auditor's report (s 301). Exceptions: a small proprietary company reporting only under a shareholder direction or with crowd-sourced funding below the audit threshold need not b...
australia-corporations-act-2001-cth::s301-301A · ss 301 and 301A Have the financial report and sustainability report audited →Where franchisees pay into a specific purpose fund, the fund administrator must prepare an annual financial statement within 4 months after the financial year end, give franchisees a copy within 30 days, and have it audited unless exempted;
australia-franchising-code-of-conduct-franchising-regulations-2024::s31-61 · ss 31 and 61 Account for marketing and other cooperative funds →IT Audit Plan. The third line of defence, IT audit, should provide the audit committee of the board (or equivalent) with independent assurance over the cyber risk programme through a risk-based IT audit plan (para 23).
BMA-7 · Information Technology Audit Plan →A quality assurance program audits how operations and maintenance functions are managed for compliance with regulations and standards, conformity with the Operator's own requirements and the effectiveness of controls, run by a manager who has the qualification...
iata-operational-safety-audit-iosa-standards-manual::ORG 2.1 · ORG 2.1 Quality Assurance →Guidance: the people running the programme should choose methods that let each audit be carried out efficiently and effectively in line with what it sets out to do, what it covers and what it audits against.
iso-19011-2018::5.5.3 · Selecting and determining audit methods →Questions people ask about it audit
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