Page 12 - ITGC_Audit Guides
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knowledge, skills, and other competencies needed to perform the engagement.” Strengthening
general IT knowledge will assist the internal audit department and individual internal auditor in
obtaining the skillsets required to perform IT related audits.
If an internal audit department lacks personnel with the skills necessary to perform an audit that
encompasses aspects of the IT environment, it may choose to outsource or cosource
engagements. In doing so, the internal audit activity retains responsibility for the audit as a whole.
Standard 2340 – Engagement Supervision states, “Engagements must be properly supervised to
ensure objectives are achieved, quality is assured, and staff is developed.”
4 — theiia.org
