1 March 2024

The IT Auditor’s Visit: A Guide to Understanding Their Role and Impact

The volume of data is growing exponentially and is becoming increasingly important for businesses. In a world where almost all data is accessible (or should be), often across supply chains, the importance of information security is growing. This theme has penetrated from multinationals, healthcare, and government to the business community and local authorities  in recent years.

As IT auditors, it is our task to provide assurance about the security of automated information provision. Organizations must take sufficient measures to protect sensitive information and ensure continuity.

The audit

An IT audit is an independent assessment of an organization’s IT environment. Depending on the scope and extent, IT audits can be categorized into different types. There are IT audits with a specific focus, such the creation of an ISAE 3402 or SOC 2 certificate, but you can also have a custom audit conducted on a specific topic.

The purpose of an IT audit

The purpose of an audit is to provide additional assurance to the client (for example, the board and/or management of an organization) or to third parties about, for example, the security and manageability of IT within an organization. In addition, the deeper purpose depends on what the client wants from the audit report and the standards used.

The depth of investigation depends on the level of assurance desired, which in turn depends on what the recipient wants to do with the audit report. As auditors, we express the depth and thus certainty of a report as reasonable assurance and limited assurance. Complete assurance can never be given.

The degree of assurance determines, among other things, whether only the design, existence or also operation is tested. A test of design only examines documents for correctness and completeness of the described process, policy or technical design. A test of existence is a test of one example that the process has actually taken place as described. A test of operation is an audit over a longer period of time.

Importance and benefits of an IT audit

Quality assurance is of great importance because of the continuity and quality of business processes and the strict requirements for transparency, IT governance, risk policy and compliance. Especially if you operate in a chain, you will increasingly be asked for an assurance report that demonstrates that your company has its affairs in order.

Having an IT audit performed will give you:

  • Insight into your business risks;
  • Advice on managing these risks;
  • Improved quality of data flows through analysis and
  • An improved awareness of information security.

A clear picture

In addition to IT assurance, you can ask an IT auditor to think with you or act as a sounding board on information technology issues. Our IT auditors have the right expertise on IT projects, control and security.

Hopefully your perception of the IT auditor has been clarified, you know what we can do for you, and you know in what interest an audit is performed.