Environmental threats usually refer to external factors that adversely affect the audit process and results. These threats can arise from a variety of sources, including technology, policy, regulation, and economics, and can negatively impact the effectiveness, accuracy, and reliability of audit work. Here are some common threats to the IT audit environment:
Technical threats: With the rapid development of information technology, new technologies and tools continue to emerge, which may bring new challenges to audit work. For example, the application of cloud computing, big data, artificial intelligence and other technologies may make traditional audit methods and technologies obsolete, requiring auditors to constantly update their knowledge and skills.
Policy and regulatory threats: Changes in policies and regulations may have a significant impact on audit work. For example, new regulations may require auditors to adopt new audit methods or reporting formats, while policy changes may result in some audit projects not being carried out or inaccurate results.
Economic threats: Changes in the economic environment may also have an impact on audit work. For example, an economic downturn may cause a company to struggle and increase audit risk; The economic recovery may bring new investment opportunities and business models, creating new challenges for audit work.
Data security threats: Data security is an important concern in IT audits. Security events such as data leakage, tampering, or loss may cause audit results to be distorted or invalid, which has a serious impact on audit work.
Supply chain threats: In a complex supply chain environment, supplier or partner issues can also have an impact on audit efforts. For example, a vendor’s software or hardware has vulnerabilities or defects that could make the audit results inaccurate or unenforceable.
To address these environmental threats, auditors need to remain sensitive to new technologies, new regulations and new economic environments, and constantly update their knowledge and skills. At the same time, it is also necessary to strengthen data security management and supply chain risk management to ensure the effectiveness and reliability of audit work.
1、Employee and Ex-Employee Threats: It covers the risks associated with both current and former employees, including sabotage, hacking, financial theft, intellectual property theft, extortion, harassment, and various forms of computer and internet abuse.
2、Malware: The chapter details different types of malware, such as viruses, worms, blended threats, trojan horses, root kits, spyware, and the role of social engineering in malware propagation. It also touches upon spam, phishing, spear-phishing, and hoaxes.
3、Hackers and Attacks: This part examines the motives behind hacking, the anatomy of a hack, target selection, reconnaissance probes, exploits, spoofing, and the use of social engineering in attacks. It also discusses denial-of-service attacks and the varying skill levels among hackers.
4、The Criminal Era: This section highlights the shift towards criminal-dominated cyber threats, discussing cybercrime, international gangs, black markets, market specialization, fraud, theft, extortion, and the theft of sensitive data about customers and employees.
Environmental threats usually refer to external factors that adversely affect the audit process and results. These threats can arise from a variety of sources, including technology, policy, regulation, and economics, and can negatively impact the effectiveness, accuracy, and reliability of audit work. Here are some common threats to the IT audit environment:
Technical threats: With the rapid development of information technology, new technologies and tools continue to emerge, which may bring new challenges to audit work. For example, the application of cloud computing, big data, artificial intelligence and other technologies may make traditional audit methods and technologies obsolete, requiring auditors to constantly update their knowledge and skills.
Policy and regulatory threats: Changes in policies and regulations may have a significant impact on audit work. For example, new regulations may require auditors to adopt new audit methods or reporting formats, while policy changes may result in some audit projects not being carried out or inaccurate results.
Economic threats: Changes in the economic environment may also have an impact on audit work. For example, an economic downturn may cause a company to struggle and increase audit risk; The economic recovery may bring new investment opportunities and business models, creating new challenges for audit work.
Data security threats: Data security is an important concern in IT audits. Security events such as data leakage, tampering, or loss may cause audit results to be distorted or invalid, which has a serious impact on audit work.
Supply chain threats: In a complex supply chain environment, supplier or partner issues can also have an impact on audit efforts. For example, a vendor’s software or hardware has vulnerabilities or defects that could make the audit results inaccurate or unenforceable.
To address these environmental threats, auditors need to remain sensitive to new technologies, new regulations and new economic environments, and constantly update their knowledge and skills. At the same time, it is also necessary to strengthen data security management and supply chain risk management to ensure the effectiveness and reliability of audit work.
1、Employee and Ex-Employee Threats: It covers the risks associated with both current and former employees, including sabotage, hacking, financial theft, intellectual property theft, extortion, harassment, and various forms of computer and internet abuse.
2、Malware: The chapter details different types of malware, such as viruses, worms, blended threats, trojan horses, root kits, spyware, and the role of social engineering in malware propagation. It also touches upon spam, phishing, spear-phishing, and hoaxes.
3、Hackers and Attacks: This part examines the motives behind hacking, the anatomy of a hack, target selection, reconnaissance probes, exploits, spoofing, and the use of social engineering in attacks. It also discusses denial-of-service attacks and the varying skill levels among hackers.
4、The Criminal Era: This section highlights the shift towards criminal-dominated cyber threats, discussing cybercrime, international gangs, black markets, market specialization, fraud, theft, extortion, and the theft of sensitive data about customers and employees.