Internal Audit Handbook（2007）D4-IT Environment of Internal Audit.pdfVIP

Special Topics and Supplementary Discussion D | 4 | 4.1 IT Environment of Internal Audit Structure of a Global IT Environment of Internal Audit 4 IT Environment of Internal Audit 4.1 Structure of a Global IT Environment of Internal Audit 4.1.1 Decentralized Use of IT K Ey Po I nT s ••• • Work templates are provided on a central server for the operational level of the audit, allowing auditors to copy the documents they need for further process- ing. • Standard commercial software, IT tools for data selection, and all SAP application systems, including their audit-specific components, are available for supporting audit work. • From a formal perspective, IT use should be standardized in the form of inter- net-based audit software. In order to institutionalize Internal Audit’s methodical approach in a uniform IntegratedIntegrated ITIT s solutionolution manner, the utilization of IT has to be organized accordingly. The provision of an integrated IT solution for Internal Audit can require considerable effort and re- sources. It is no longer sufficient merely to provide the means to capture, process, and transfer data. IT technology is now required to deliver much more besides: IT is changing from a local application perspective to an overall global technical con- cept. Although the individual IT tools remain a significant component of the total IT landscape, they have to be integrated into a higher-level overall structure. The operational level of the Audit Roadmap is the initial focus for IT support. ITIT s s upportupport atat thethe Although auditors work locally, they have to be able