（2003）IT Auditor Careers：IT Governance Provides New Roles and Opportunities.pdfVIP

Copyright © 2003 Information Systems Audit and Control Association. All rights reserved. . IT Auditor Careers: IT Governance Provides New Roles and Opportunities By Frederick Gallegos, CISA, CDE, CGFM n today’s environment, organizations must integrate their cal success factors by efficiently and effectively deploying information technology (IT) with business strategies to secure, reliable information and applied technology. Iattain their overall enterprise objectives, get the most value out of their information and capitalize on the technologies Auditing Concerns available to them. Formerly, IT was viewed as an enabler of an Auditors involved in reviewing IS should focus their con- enterprise’s strategy, but now it is regarded as an integral part cerns on the system’s control aspects. They must look at the of that strategy to attain profitability and service. total systems environment—not just the computerized seg- As computerized applications are penetrating nearly all ment. This requires their involvement from the time a transac- business functions and processes, organizations are mixing tion is initiated until it is posted to the organization’s general hardware platforms from different vendors with a combination ledger. Specifically, auditors must ensure that provisions are of commercially available software and in-house developed made for: software. Issues such as IT governance, international informa- • An adequate audit trail so transactions can be traced forward tion infrastructure, e-commerce, security, privacy, and control and backward through the system of publi