Intermediate Level

1. How do you conduct a walkthrough of IT processes during an audit?
Conducting a walkthrough involves tracing the flow of a specific process within an organization’s IT systems. The steps include:

• Deciding which process needs to be looked at.
• Making process narratives and flowcharts for recording.
• Interviewing the process owner and the user.
• Examination of the system’s records and logs.
• Identifying possible weak areas and control points.

2. Explain the COBIT framework and its relevance in IT auditing.
A well-known framework for IT governance and management is COBIT (Control Objectives for Information and Related Technologies). It is pertinent to IT audits because it offers a thorough set of principles and best practices for coordinating IT with business objectives, providing efficient controls, and determining the maturity of IT operations.

3. What is the purpose of IT audit sampling techniques?
IT audit sampling strategies are used to pick a representative sample of data or transactions for examination during audits. By inferring generalisations about the entire population from the sampled data, it is hoped to cut down on the time and effort required to audit large datasets while maintaining a high degree of confidence in the results.

4. How would you assess the effectiveness of an organization’s disaster recovery plan?
Assessing a disaster recovery plan involves:

• Reviewing the plan’s documentation and administrative procedures.
• Through simulations and tabletop exercises, response abilities are tested.
• Evaluation of the backup and recovery process.
• Confirming off-site backup and redundant data storage.
• Evaluation of recovery point objectives (RPOs) and recovery time objectives (RTOs).

5. Describe the process of conducting a security assessment for an IT system.
A security assessment involves:

• Finding resources and potential dangers.
• Assessing risks and weaknesses.
• Evaluating the safety precautions in place.
• Scanning for vulnerabilities or performing penetration testing.
• Suggesting security improvements and defenses.

6. What is a control self-assessment (CSA), and how does it fit into IT auditing?
People and departments can analyse their own controls and compliance with rules using a technique called control self-assessment (CSA). In IT auditing, CSA can be a useful method for identifying control weaknesses and prospective growth areas. It encourages control ownership at the operational level.

7. Explain the concept of segregation of duties (SoD) and its importance in IT audits.
Segregation of duties (SoD) calls for allocating jobs and responsibilities among persons in order to prevent fraud and blunders. It is crucial in IT audits because it reduces the likelihood of fraud, unauthorised access, and conflicts of interest. SoD ensures that important duties are divided up among various people in order to maintain checks and balances.

8. How do you evaluate the security of an organization’s network infrastructure?
To evaluate network security, you would:

• Conduct penetration testing and vulnerability assessments to examine network security.
• Examine the settings for your intrusion detection system and firewall.
• Review the access limitations and user credentials.
• Examine the network monitoring and incident response procedures.
• Make sure security rules and regulations are followed.

9. Describe the steps involved in performing an IT risk assessment.
IT risk assessment includes:

• Finding resources and associated dangers.
• Assessing threats and weaknesses.
• Calculating the likelihood and potential effects of the risks.
• Prioritising dangers based on risk scores.
• Establishing measures and controls to reduce risk.

10. What are the key considerations when reviewing an organization’s IT policies and procedures?
When reviewing IT policies and procedures, key considerations include:

• Ensuring adherence to industry standards and best practises.
• Examining if regulations are up to date and applied.
• Assessing communication and awareness of policy.
• Evaluating how well a method achieves policy objectives.
• Checking for compliance with legal and regulatory requirements.

“Unlocking Your IT Auditor Career” is your one-stop guide to ace interviews. We’ve compiled a list of 30 crucial interview questions in this helpful piece, covering everything from the fundamentals to the trickier facets of IT auditing. Recognize the fundamentals of IT auditing, the significance of this discipline in today’s corporate environment, and the duties that IT auditors have in organizations. Think about IT general controls (ITGCs), compliance, and risk assessment. Learn how to evaluate an organization’s IT controls and audit program, as well as the elements of a well-structured IT audit report.