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Consider providing dedicated time for your IT auditors for research and learning activities Offer them a week here and there to perform self-study activities Make sure that they have the leeway they need to purchase books to aid in this effort This time can also be used to create or enhance standard audit programs/tools for auditing common technologies at the company
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Closely related to research time, you might consider having one or two auditors specialize in each of the core technologies that the IT audit team will be auditing These people become your resident experts, and they will be responsible for keeping up with the technologies and maintaining the department s tools related to auditing those technologies (using dedicated research time) They also would be responsible for providing assistance to other IT auditors who are performing audits dealing with those technologies These specialists would be the primary points of contact for others within the
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company who might have questions regarding controls in those areas They are also your top candidates for establishing liaison relationships (as discussed earlier in this chapter) with management of teams supporting those technologies Consider creating a mentoring relationship with one of the technical people in IT who works in the area (For example, if you re developing a Unix specialist, try to set up a mentoring relationship between the Unix specialist and a member of the Unix administration team) Benefits of this sort of relationship include establishing a practical connection for the technical knowledge and also reinforcing relationships with the technical organization Also, attempt to get access to a development area or test lab so that the specialist can play around with the technology
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We talked about training earlier Training is a high-dollar method of maintaining expertise, and you need to make sure that you fully leverage that investment Too often, people come back from training, stick their training books on the shelf, and never think about the class again People should be held accountable for making full use of the knowledge they receive at a training class Consider implementing a requirement that each person must do some sort of knowledge sharing upon returning from a class The method of delivery should be flexible Potential delivery methods include holding a short training session for members of the auditing department, creating or enhancing a standard audit approach for the topic, creating or enhancing tools to automate and/or analyze the technology, and creating a knowledge-sharing document that highlights key learning from the training There should be an expectation and accountability that the auditor will bring something back to the department once training is complete
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A number of certifications are relevant to the IT audit profession, the most prevalent of these being the CISA Another one that is becoming more popular among auditors is the CISSP Certifications are a good way to ensure that auditors have a basic level of understanding, and they enhance the pedigree of the department (Lots of audit directors like to brag to the audit committee about how many certifications the audit department staff has) There s wisdom in encouraging auditors to receive these certifications, because undoubtedly they will enhance their knowledge in the process of examination preparation
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Job Swaps with the IT Organization
This concept was described earlier in this chapter under Relationship Building: Partnering vs Policing In addition to the relationship-building benefits of this exercise, however, the auditor obtains practical knowledge of and experience with performing a specific technical operation
1: Building an Effective Internal IT Audit Function
Combining Options and Maintaining Skills
PART I As you can see, there are a number of options for ensuring that the IT audit team has the appropriate level of knowledge or expertise In an ideal world, it is best to implement a combination of all these things, creating a development process that includes formal instruction, self-paced research, knowledge sharing, and practical execution The important thing, however, is to be deliberate about establishing the methods that will be used If you take your eye off the ball on these, you ll find that the world quickly passes you by and you lose the expertise and credibility necessary to accomplish your mission of effectively promoting internal controls at the company Consider developing a skills matrix for the IT audit team, specifying the technical skills that are important for auditing the IT environment at your company Rate each person on the team for each skill This will allow you to determine whether you have adequate coverage in each area and identify development needs In addition to maintaining technical skills, it is critical for auditors to develop and maintain key soft skills such as communication, relationship building, presentation, and writing skills While dedicated training classes often can be useful in strengthening these skills, they are not always necessary However, it is important for audit management and team leaders to emphasize the importance of these skills constantly and coach the audit team in identifying opportunities to strengthen them
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