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Some companies cosource the audit function, bringing in auditors from external companies as supplemental labor This is a fine thing to do if you need extra resources to meet your audit plan, but it is best not to rely heavily on this approach The rapport your internally sourced auditor has with the customer creates trust The ability to build relationships and credibility in the IT organization depends on your internal employees performing the IT audit function and on those employees staying around long enough to build a reputation Having different contractors and consultants constantly moving in and out is not conducive to the relationship-building goal However, it does have its place and can be useful in a pinch It also can be useful when you are auditing technologies that your team doesn t know well and that you don t plan to audit very often For example, if you plan to audit a mainframe operating system once every few years, it may not make sense to spend time getting the IT audit team trained on the technology It may be more effective to bring in someone who has that expertise to help you out On the other hand, if you re auditing a technology that s core to the company and that you ll be evaluating over and over again, it s worth the investment to get your own team up to speed rather than bringing in someone from outside (or you might look into bringing in someone from the outside once with the understanding that part of his or her assignment will be to provide training and develop repeatable audit steps) If you do bring in cosourcing partners, it is critical that you emphasize to them your customer-oriented approach to performing audits so that they don t mess up the hard work you ve put into building positive relationships
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If you want to have an effective IT audit team, you must invest time and money in keeping their skill sets up-to-date Training is essential for IT auditors because technologies and techniques change constantly Your auditors won t be supporting the technologies day to day (which necessitates keeping up with changes), so if you re not intentional about maintaining your expertise, your team s knowledge will quickly become outdated It s never fun when you take your department s expert to a meeting and you find out that he or she has become a dinosaur who lacks knowledge of the latest developments
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1: Building an Effective Internal IT Audit Function
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PART I Fortunately for the auditor, a wealth of training exists to help keep skills sharp and current The time away from formal audits and the cost involved in the training pay dividends in building a knowledgeable and effective team of auditors Consider the following as sources for keeping the team s expertise current
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Each auditor should be given the opportunity to attend one or two outside training classes or conferences each year If chosen wisely, these can be a great way for the auditor to concentrate on learning something new Common vendors in this space include SysAdmin, Audit, Network, Security (SANS), the MIS Training Institute, and the Information Systems Audit and Control Association (ISACA) Choose the training classes wisely Look for technical training classes that provide hands-on activities, because they are much more likely to be teaching real technical skills Too many technical training classes are focused at a high level and consist solely of looking at slides Short 1- to 2-hour sessions are unlikely to provide enough information to allow an auditor to audit a technical area adequately It s difficult to learn a technical skill without touching the technology Shy away from classes that are purely theoretical in nature or focus solely on soft skills unless they meet one of your specific objectives Look instead for classes that deal with how to audit and secure specific technologies and that provide hands-on illustrations of how to do so Also look for training classes related to technologies that you actually will be auditing in the near future Training that is not used quickly is quickly lost Even though training classes are an important component of maintaining expertise, it is unrealistic to think that they are the only source for gaining knowledge It is simply cost prohibitive to send someone to a class every time he or she needs to learn something new The following options are at least as important as formal training classes and conferences
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