ISACA电子杂志.pdf

What Every IT Auditor Should Know About Scoping an IT Audit Tommie W. singleton, ph.d., One of the great things about a career in IT IT AudIT of IT: ApplyIng IT AudIT cIsA, cITp, cMA, cpA, is audit is the number of different ways those prIncIples And prAcTIces an associate professor of skills can be applied. As a part of the internal The difficulty in scoping IT in an external audit information systems (IS) at audit function, IT auditors audit the IT portfolio arises from the fact that an effective IT auditor the University of Alabama at of an entity. The larger the entity, the more needs to know a lot about the IT space and Birmingham (USA), a Marshall diverse and interesting the “IT space,”1 its components. This includes a sufficient list and the IS Scholar and a director more different types of audits an IT auditor can of best practices, benchmarks, prescriptive of the Forensic Accounting perform. As a part of a public accounting firm, states and models associated with each of those Program. Prior to obtaining his IT auditors audit the portion of IT space related components, and a sufficient knowledge of a doctorate in accountancy from to financial reporting, in a variety of businesses, variety of technologies (i.e., a need to be an expert the University of Mississippi which should be interesting and, undeniably, in comp