Chapter 1. Building an Effective Internal IT Audit Function

In this chapter we’ll discuss the purpose of internal audit departments and how they can best be leveraged to provide a benefit to the company. We will discuss

• The audit department’s real mission

• The concept of independence and how to avoid misusing it

• How to add value beyond formal audits via consulting and early involvement

• How to enhance effectiveness by building relationships

• The role of the information technology (IT) audit and how to choose the correct focus

• How to build and maintain an effective IT audit team