Wie stellen Sie die Unabhängigkeit und Objektivität von IT-Auditoren sicher und vermeiden Interessenkonflikte?

Maintaining the independence and objectivity of IT auditors is paramount in ensuring the integrity of audits and the reliability of findings. One strategy to mitigate conflicts of interest is to establish clear reporting lines that separate auditors from the areas they evaluate. Additionally, regular rotation of audit personnel and stringent adherence to professional standards further reinforce impartiality. Continuous training on ethical principles and awareness of potential biases also play a crucial role in upholding independence. Ultimately, a robust governance framework coupled with transparent communication channels fosters an environment conducive to objective auditing practices.

Consideration on IT audits around applications should ideally ensure that they meet key applications in the business and those applications that may be included in business only audits where end to end views can be taken on those business audits by cross referencing to those IT audits done covering those applications. Two for the price of one on the overall risk based audit plan!!! If possible….. sometimes you can’t cover so many applications though or integrated business and IT audit are the better way to go.

To further enhance independence and objectivity, ensure IT auditors have autonomy in selecting methodologies and conducting evaluations. Rotate audit assignments periodically to prevent familiarity bias. Establish clear reporting lines to the audit committee for direct oversight. Encourage continuous professional development to maintain competence in evolving technologies and standards. These measures bolster credibility and reinforce the integrity of IT audit outcomes.

Challenges maintaining the integrity of your data during an audit Digital transformation has sped up the flow of data, and businesses are becoming more agile. However, we still need to control access to data to maintain its integrity. As your data passes from the Control Owner down to Internal Audit, your data is exposed at these various levels. To remain reliable, your data needs to be secured at each level. And just like your internal audit team is separate from your operations, your audit system should be disconnected from the data flow with tightly restricted access.

To establish IT audit policies and procedures, define objectives, develop an annual audit plan based on risk assessment, and create detailed procedures for conducting audits. Document audit findings comprehensively and objectively, and implement a quality assurance program to monitor performance. Provide training for audit staff and establish communication protocols for sharing findings. Regularly monitor and review the audit function's effectiveness and make improvements as needed.

For SOC (and CPAs), it's the AICPA Code of Professional Conduct (and its independence guidance) that are the professional standards to follow.

Additionally, conduct regular reviews and updates of IT audit policies to align with emerging risks and regulatory changes. Implement peer reviews and quality assurance checks to uphold consistency and rigor across audits. Foster a culture of transparency and accountability within the IT audit team. Encourage adherence to professional development requirements to ensure ongoing competency. These practices strengthen governance frameworks and reinforce the independence and reliability of IT audit functions.

Furthermore, ensure continuous improvement by soliciting feedback from auditees and stakeholders on IT audit processes. Implement corrective actions based on independent reviews to enhance audit quality and efficiency. Utilize key performance indicators (KPIs) to track and benchmark audit outcomes over time. Foster a culture of learning and adaptation within the IT audit team to address evolving challenges effectively. These steps bolster credibility and reinforce the independence and effectiveness of IT audit practices.

While I support the idea of a third party’s review of the internal audit process for possible process improvements, not completing the audit scope during a review cycle does not impair the independence of the auditor. Expectedly, any limitation encountered during an audit leading to incomplete scope will be documented in the final audit report which goes to the board and audit committee. Consequentially, then, there will be no reason for a third party to report this again. Except if it turns out to be a pattern, then recommendations for improvement can be provided but the independence of the auditor is not impaired.

Great points shared. For me critical point will be to design and test controls related to IT auditing process to keep testing the boundaries and most importantly the independence nature of IT audits in between all the changes which keeps happening in organizations and related processes.

To manage IT audit risks and issues, identify and assess risks, develop strategies to mitigate them, and track issues from identification to resolution. Conduct root cause analysis for issues, escalate significant risks, and provide regular reports to management and stakeholders. Continuously improve IT audit processes to enhance effectiveness and address emerging risks.

IT auditors play a crucial role in safeguarding organizations reliant on technology. They assess risks to information assets and ensure robust controls are in place, shielding against internal and external threats. Their expertise lies in evaluating the effectiveness of controls through evidence gathering. Experienced IT auditors exhibit invaluable judgment in this process. This role demands a blend of audit experience and IT proficiency across systems, infrastructure, and applications. Analytical prowess and adept communication are essential for documenting and presenting findings in non-technical language. Given the sensitive nature of their work, discretion is paramount when handling confidential information.

The critical question is whether auditors truly understand the concepts of independence and objectivity. Simply following audit procedures is not enough - auditors must exercise professional judgment rooted in a deep understanding of conflicts of interest and potential biases. Regardless of the type of audit, auditors must proactively identify any personal or professional interests that may impair their objectivity. Organizations cannot safeguard independence through process alone - continuous education is equally important to foster an ethical, self-aware audit culture. Rather than treating independence as an procedural box to check, organizations must have frequent interactive workshops to keep these subtle concepts top of mind.

It is vital that organizations should establish a clear reporting structure for auditors, develop written policies, and codes of ethics emphasizing independence, and require auditors to affirm their commitment in defined frequncy. Further rotating auditors among different areas, ongoing training, and conflict disclosure mechanisms help maintain objectivity.

This is an interesting subject in the SOC 2 space currently. With the uprise of SOC 2 tool providers, the CPA firms (sometimes associated) with the service organizations (clients) needs to be considered for independence. If the CPA firm is a partner of the tool provider, what is their business arrangement? Are there fees exchanged? If so, is there an independence violation? Just be sure to do due diligence on both tool providers and CPA firms (especially if some relationships look to good to be true) when making your decision!

Independence and objectivity of this kind need to start with strong organizational guardrails: department-wide for the audit dept, and company-wide in accordance with Compliance dept-mandated policies.

Great points above. Here are my two cents. 1. Internal and External Quality Assurance Reviews to assess the compliance of audit engagements with professional standards including independence with the audit client. 2. Rigorous risk assessments before onboarding any audit client into the firm. Ensure compliance of Independence Policies across the firm ensuring the employees should have ZERO financial or personal interests that could bring in Conflict of Interest with the audit client. 3. Plan and implement structural separation between Audit and Advisory / Consultation verticals (as done in some Big4s recently) to prevent conflict of interest that may arise when auditors are involved in both auditing and consulting for the same client.

Independence and objectivity are related concepts but its important to understand the different between these. The Institute of Internal Auditors (IIA) defines these as follows : Independence is defined as the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. These must be managed at the individual auditor, engagement, functional, and organizational levels.