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Learning to Build Partnerships
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To arrive at these results, the relationship between the IT auditors and the IT organization must be a cooperative, collaborative one The auditors must have credibility and trust within the IT organization This requires an investment of time and some patience as the relationship develops Following are some basic steps that you can take to start the journey: Be intentional about regular updates and meetings with IT management Establish formal audit liaisons with different IT organizations
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1: Building an Effective Internal IT Audit Function
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Get yourself invited to key meetings PART I Cultivate an attitude of collaboration and cooperation Implement job swaps with the IT organization Involve the IT organization in IT audit hiring decisions
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Be Intentional About Regular Updates and Meetings with IT Management
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Select the IT managers for key areas and get on their calendars During meetings, get an understanding of upcoming activities in their area, and look for opportunities to help and consult on internal control needs for those activities This information will help you identify the early-involvement opportunities discussed earlier in this chapter Get their input on the audits they want you to perform; these will be used as input into your formal audit planning Be sure to include the CIO and his or her direct reports in this process, as these meetings are an excellent opportunity to talk about issues, upcoming projects, and their areas of concerns on a regular basis, which helps ensure that you re staying in alignment with senior IT management
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Establish Formal Audit Liaisons with Different IT Organizations
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Assign an auditor (or the IT audit manager) to be the relationship manager for each significant IT organization These relationship managers will be responsible for maintaining contact and relations with the management and key contributors of their assigned organization This could involve regular (such as monthly, bimonthly, or quarterly) meetings with those contacts to keep up with their activities and understand their concerns It could involve attending department meetings It could also involve getting their input as each year s audit plan is developed to obtain their recommendations for formal or informal audit activities Use the meetings not only to develop relationships but to sell the audit department and the value it offers Each member of the audit team should be able to articulate a clear vision and compelling story as to the value of IT audit and why working with the audit team is helpful and in the best interests of the company
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Get Yourself Invited to Key Meetings
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Get yourself invited to key meetings, such as project reviews, strategy sessions, and IT communications meetings They are a great way to keep up with what s going on and are also excellent networking opportunities As people grow accustomed to seeing you as part of their normal routine, they become more comfortable with you and much more likely to call you when they have internal control concerns or questions Maintain a presence in the IT community Some IT groups support the network and some support business applications You re the IT group that provides internal control assurance You re part of the overall team and have a unique and important function, just like they do When you re invited to key meetings, don t take the fly on the wall approach that many auditors do Instead, be vocal, join in the discussion, and provide your perspective as an auditor to the proceedings This is a more value-added approach than merely observing Similarly, look for opportunities to present at staff and department meetings on relevant internal control concepts This is an excellent vehicle for spreading the word
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IT Auditing: Using Controls to Protect Information Assets, Second Edition
Cultivate an Attitude of Collaboration and Cooperation
Do not allow IT audit team members to take the old-fashioned, heavy-handed approach to auditing, where the audit department is the police department coming in to beat people into submission for not following the rules Small things such as calling people customers instead of auditees can do wonders for altering the mindset of team members and fostering the right attitude The audit team should avoid gotcha tactics and language in its communications, instead presenting its concerns in an open way that shows respect and fosters discussion Building and sustaining trust with IT should be a priority for the audit team The ability to work well with customers should be a part of each auditor s performance evaluation
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