Week 02 – Wrap Up

Class Video: Week 02 – Principles and COBIT

Class Slides: Week 02 Class Slides

This week was all about context. We learned about our role as IT audit professionals by taking apart the definition of Assurance:

• It requires an accountability relationship; one party is accountable to a one that sets direction. Management is accountable to the directors.
• It results in a conclusion expressed in writing regarding the results of an audit engagement (a formal inspection and verification to check whether a standard or set of guidelines is being followed, records are accurate, or efficiency and effectiveness targets are being met).

We also spoke – briefly – about the guiding principles codified in the ISACA Code of Professional Ethics which guide the professional and personal conduct of ISACA members and certification holders. The Code of Professional Ethics warrants more than a brief mention so expect to hear more in our next session.

Finally, we discussed the structure of ITAF… but there’s more to come on this as well.

I’ll be posting more in the coming days. Have a great week.