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IT Audit & Controls - IT Audit & Controls
Kamran Mahmood
Author:Kamran Mahmood
Asst. Program Officer
IT Audit Personals
As the field is relatively young, not all jurisdictions have developed a pre-defined skill set that is required when evaluating the qualifications of IT audit personnel. Since auditors will be responsible for evaluating the controls affecting the recording and safekeeping of assets, it is recommended that IT personnel have detail knowledge regarding information systems with a general understanding of accounting principles.

In the United States, usually it is considered desirable that IT audit personnel have received or qualify to receive the Certified Information Systems Auditor (CISA), Certified Internal Auditor (CIA), Certified Information Systems Security Professional (CISSP), Certified Public Accountant (CPA), Diploma in Information System Audit (DISA from ICAI) and Certification and Accreditation Professional (CAP) credentials. The CISM and CAP credentials are the two newest security auditing credentials, offered by the ISACA and ISC2, respectively. Strictly speaking, only the CISA title would sufficiently demonstrate competences regarding both information technology and audit aspects.

Outside of the US, various credentials exist, with differing value and safeguards of professionalism. E.g., the Netherlands has the RE credential (as granted by the NOREA(Dutch site) IT-auditors' association), which among others requires a post-graduate IT-audit education from an accredited university, subscription to a Code of Ethics, and adherence to strict continuous education requirements.

 
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Guest contributors

Vineet Nayar
Vineet Nayar
CEO, HCL Technologies
Neelam Dhawan
Neelam Dhawan
Managing Director, HP India
Anoop Kulkarni
Anoop Kulkarni
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Rajendra K Misra
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