# data[].attributes.body
IT auditor participate in projects and assignment that improve internal processes and performances. They report, analyze and increase internal controls. Their work mostly involve collection and examination of data.
https://www.topaccountingdegrees.org/faq/what-is-an-it-auditor/

# data[].attributes.body
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations. Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals
(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
Information technology audits determine IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals. https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
IT auditing is the process of reviewing and evaluating information systems and related business processes by collecting and evaluating evidence to determine whether the audited system safeguard assets, maintains data integrity, allows organizational goals to be achieved efficiently and uses resources efficiently according to IT auditing standards such as cobiT. (Source: https://youtu.be/eYmE7f167eI)

# data[].attributes.body
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.
(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
IT Auditing is an action where IT auditors can review or evaluating about the information processing system.

# data[].attributes.attachment_link.title
Information technology audit - Wikipedia

# data[].attributes.attachment_link.description
The primary functions of an IT audit are to evaluate the systems that are in place to guard an organization's information. Specifically, information technology audits are used to evaluate the organization's ability to protect its information assets and to properly dispense information to authorized parties.

# data[].attributes.body
- Make sure system is protected
- Minimize risk
(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
- Examination and evaluation of an organization' IT
- to determine if IT controls protect company assets

IT auditors are examining whether the entity’s relevant systems or business processes for achieving and monitoring compliance are effective

https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.
Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals. IT auditors examine not only physical security controls, but also overall business and financial controls that involve information technology systems
https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
An IT Audit is the examination and evaluation of an organization's information technology infrastucture, policies and operations. (https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
Examination and evaluate company’s IT infrastructure, to minimize the risk facing by the company. Ensure data integrity are align with company’s goal. Evaluation for control over certain company’s IT application. It can helps to improve company’s abilities to protect information assets of certain company.
(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit) and notes

# data[].attributes.body
IT audit are inspection and evaluation the company facilities, policies and operation. It also identify about IT controls have protect the company assets or no and ensure data integrity within the camping goals.
https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
Internal auditors work within an organisation and report to its audit committee and/or directors. They help to design the company’s organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively. The work of the internal auditor tends to be continuous and based on the internal control systems of a business of any size.

External auditors are independent of the organisation they are auditing. They report to the company’s shareholders. They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place.

(https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/)

# data[].attributes.body
An IT auditor identified and assesses the inherent risk associated with IT.

Those risk factors include systems-related issues, such as systems development, change management and vulnerabilities, and other technology-specific factors.

The experienced IT auditor, seeing these facts, identified certain inherent risk associated with financial aid including the accuracy of the code, the possibility of a bug in the code, and the possibility of fraudulent code that needed to be addressed, examined and mitigated.

It is crucial for the IT auditor to develop a rational argument for why something found in the IT audit needs to be addressed and remediated, and ensure that it makes sense from a business perspective.

https://m.isaca.org/Journal/archives/2014/Volume-6/Pages/The-Core-of-IT-Auditing.aspx

# data[].attributes.body
An IT audit can be defined as any audit that encompasses review and evaluation of automated information processing systems, related non-automated processes and the interfaces among them.
https://resources.infosecinstitute.com/itac-planning/#gref

# data[].attributes.body
Internal auditor is help to design the company’s organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively.

External auditor is report to the company’s shareholders. They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place.

Difference of external and internal auditor is responsible.External auditors are responsible to the owners of the company which could be anybody from its owners to the shareholders to the government or general public. Internal auditors are responsible solely to the company’s senior management(https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/)

# data[].attributes.body
-Evaluate the reliability of data from IT system
-Ascertaining the level of compliance with the applicable laws,policies and standards in relation to IT
https://www.google.com/url?sa=t&source=web&rct=j&url=https://www.ago.gov.sg/docs/default-source/brochure/197b4897-87d6-477d-9bc2-d06afa225a41.pdf&ved=2ahUKEwjjz_SOov_bAhUBf30KHZzlD2wQFjASegQIAhAB&usg=AOvVaw1vqYRDjK02jfusyCUyCVZk

# data[].attributes.body
IT Auditing is managing and controlling the information technology related to auditing. IT Auditing might ensure the data integrity and protect the assets with evidence to assist internal audit.

https://en.m.wikipedia.org/wiki/Information_technology_audit

# data[].attributes.body
The purposes of an IT audit are to evaluate the system's internal control design and effectiveness.

An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.

https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
An IT auditor anlayse and examine data from database , software programs and information management system to improve the internal process and performances.

https://www.topaccountingdegrees.org/faq/what-is-an-it-auditor/

# data[].attributes.body
IT Auditing is any audit that encompasses review and evaluation of any information that involves the technology
(https://resources.infosecinstitute.com/itac-planning/#gref)

# data[].attributes.body
It auditing is about :
-Evaluating the reliability of data from it system
-Ascertant the level of complience with applicable laws related to IT
-check if there is a fraud happening in the company (choose to whisle blow depend on their ethical theory they practice)
From :www.ago.gov.sg>docs>brochure

# data[].attributes.body
Internal auditors work within an organisation and report to its audit committee and/or directors.They help to design the company’s organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively. The work of the internal auditor tends to be continuous and based on the internal control systems of a business of any size.

External auditors are independent of the organisation they are auditing. They report to the company’s shareholders.They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place.

https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

# data[].attributes.body
An Information Technology (IT) audit is an audit of an organisation's IT systems, management, operations and related processes. An IT audit may be carried out in connection with a financial regularity audit or selective audit.

An IT audit is different from a financial statement audit. While a financial audit's purpose is to evaluate whether an organization is adhering to standard accounting practices, the purposes of an IT audit are to evaluate the system's internal control design and effectiveness. This includes, but is not limited to, efficiency and security protocols, development processes, and IT governance or oversight.

Installing controls are necessary but not sufficient to provide adequate security. People responsible for security must consider if the controls are installed as intended, if they are effective if any breach in security has occurred and if so, what actions can be done to prevent future breaches. These inquiries must be answered by independent and unbiased observers.

Source: https://www.quora.com/What-is-IT-auditing

# data[].attributes.body
IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.
Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals. IT auditors examine not only physical security controls, but also overall business and financial controls that involve information technology systems
https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
IT auditing is the process of evaluating an organisation's IT infrastructure and ensuring the integrity of all IT processes. This involves the assurance of IT policy being in compliance with the organisation's goal while protecting the IT assets. (https://www.beyondtrust.com/blog/it-auditing-2-0-changing-your-definition-of-an-audit/)

# data[].attributes.body
Internal audits are done by people employed by the same company, whereas external auditors must have no connection with the company. Therefore, by conducting the audit from within the company, the internal auditors will be more oriented at looking for ways to improve the current processes, while external auditors will try to make sure that all company processes are legal and in accordance with industry regulations. The external audit is standardized and regulated. It helps to keep things in check, rather than help the company improve.
(https://difference.guru/difference-between-internal-and-external-audit/)

# data[].attributes.body
The similarities between both internal and external auditors are that both must be mentally skeptical and independent in terms of mental attitude, and have the relevant technical knowledge to conduct the auditing.

Differences are:
1. Internal auditors represent organizational interests while external auditors represent the stakeholders' interests.

2. Internal auditing is a continuous process but external auditing takes place usually once a year.

3. Internal auditing is usually used to review the current processes in place and for management to take action to align these processes with business goals if necessary. However external auditing is usually used to review, analyze and verify the validity of the financial statements or even internal auditing reports.

(Source: https://keydifferences.com/difference-between-internal-audit-and-external-audit.html)

# data[].attributes.body
Audits help businesses uncover problems and ensure efficiency and To insure the effective operation of an organization. To review compliance with a multitude of administrative regulations.To instill a sense of confidence in management that the business is functioning well and you are prepared to meet potential challenges.
To maintain/enhance the organization’s reputation in the community.

# data[].attributes.body
Information Technology (IT) audit is an audit of
an organisation’s IT systems, management, operations
and related processes.
An IT audit may be carried out in connection with
a financial regularity audit or selective audit. As the
records, services and operations of many organisations
are often highly computerised, there is a need to
evaluate the IT controls in the course of an audit of
these organisations. (https://www.ago.gov.sg/docs/default-source/brochure/197b4897-87d6-477d-9bc2-d06afa225a41.pdf)

# data[].attributes.body
An IT audit is an audit of an organisation’s IT systems, management, operations and related processes.

https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
There are three key differences in the activities of internal and external auditors（appointment, objectives and responsibility)
https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

# data[].attributes.body
IT auditin is to determine the risk for a company's information assets, and ensure that information management processes is in compliance.

# data[].attributes.body
There are multiple differences between external audit and internal audit:

Internal auditors are company employees, while external auditors work for an outside audit firm.

Internal auditors are hired by the company, while external auditors are appointed by a shareholder vote.

Internal auditors do not have to be CPAs, while a CPA must direct the activities of the external auditors.

Internal auditors are responsible to management, while external auditors are responsible to the shareholders.

The objectives for an external auditor are usually defined by statute whilst management will set the objectives for internal audits. External auditors generally have free reign to examine and assess every aspect of the system whilst management can pinpoint and highlight certain areas they want internal auditors to focus on. There are various types of internal audit.

Link : https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html

https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

# data[].attributes.body
Internal Audit, we mean that an unbiased and systematic appraisal function, performed within the business organisation, with the purpose of reviewing the day to day activities of the business and providing necessary suggestions for the improvement.

Internal audit performs a wide spectrum of activities such as:

Evaluating the accounting and internal control system.

Examining the routine operational activities.

Physical verification of inventory at regular intervals.

Analysing financial and non-financial information of the organisation.

Detection of frauds and errors.

The main aim of the internal audit is to increase the value of an organisation’s operation and to monitor the internal control, internal check and risk management system of the entity. Internal auditors are the employees of the organisation. It is a separate department, within the organisation where a continuous audit is performed throughout the year.

External Audit is the periodic, systematic and independent examination of the financial statements of the company. The main aim of external audit to publicly express an opinion on:

The truthfulness and fairness of the financial statement of the company

The accounting records are complete in all respects and prepared as per the policies outlined by GAAP (Generally Accepted Accounting Principles) or not.

All material facts are disclosed in the annual accounts.

For carrying out an external audit, the auditor is appointed by the members of the company. He should be independent, i.e. he should not be connected to the organization in any way so that he can work in an impartial way without any influence. The auditor has the right to access books of accounts to obtain necessary information and provide his opinion to the members by way of the audit report.

https://keydifferences.com/difference-between-internal-audit-and-external-audit.html

# data[].attributes.body
-Evaluate the reliability of data from IT system
-Ascertaining the compliance with the applicable laws,policies and standards in relation of IT
https://www.google.com/url?sa=t&source=web&rct=j&url=https://www.ago.gov.sg/docs/default-source/brochure/197b4897-87d6-477d-9bc2-d06afa225a41.pdf&ved=2ahUKEwjjz_SOov_bAhUBf30KHZzlD2wQFjASegQIAhAB&usg=AOvVaw1vqYRDjK02jfusyCUyCVZk

# data[].attributes.body
Both internal and external auditing have to make sure that all the reports that are published must be unbiased
But for external auditing ,they normally report to the stakeholders
While for internal auditing , they report to the company board/executive
https://www.topaccountingdegrees.org/faq/what-is-an-internal-auditor/

# data[].attributes.body
IT audit is to examinate and evaluate an organization IT infrastructure, policies and operation whethere it can protect corporate asset, ensure data integrity and alligned with their business’s goal.

https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.

Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals. IT auditors examine not only physical security controls, but also overall business and financial controls that involve information technology systems.

reference : https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
Internal auditors will examine issues related to company business practices and risks, while external auditors examine the financial records and issue an opinion regarding the financial statements of the company.Internal audits are conducted throughout the year, while external auditors conduct a single annual audit.
https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html

# data[].attributes.body
An IT audit examinate and evaluate organization information technology infrastructure, policies and operations. It determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals.

# data[].attributes.attachment_link.readable_text
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.

Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals. IT auditors examine not only physical security controls, but also overall business and financial controls that involve information technology systems.

Because operations at modern companies are increasingly computerized, IT audits are used to ensure information-related controls and processes are working properly. The primary objectives of an IT audit include:

Evaluate the systems and processes in place that secure company data.

Determine risks to a company's information assets, and help identify methods to minimize those risks.

Ensure information management processes are in compliance with IT-specific laws, policies and standards.

Determine inefficiencies in IT systems and associated management.

Continue Reading About IT audit (information technology audit)

# data[].attributes.attachment_link.title
What is IT audit (information technology audit)? - Definition from WhatIs.com

# data[].attributes.attachment_link.description
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations. Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals.

# data[].attributes.body
• Internal auditors are company employees, while external auditors work for an outside audit firm.

• Internal auditors are hired by the company, while external auditors are appointed by a shareholder vote.

• Internal auditors are responsible to management, while external auditors are responsible to the shareholders.

• Internal auditors can issue their findings in any type of report format, while external auditors must use specific formats for their audit opinions and management letters.

• Internal audit reports are used by management, while external audit reports are used by stakeholders, such as investors, creditors, and lenders.

• Internal auditors will examine issues related to company business practices and risks, while external auditors  examine the financial records and issue an opinion regarding the financial statements of the company
https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html

# data[].attributes.body
Internal vs. External auditing
Internal auditors are company staff that do the audit for the company meanwhile, external auditors are the auditors that were appoint by the company shareholders to make an auditing for the company.
(https://www.potential.com/articles/differences-internal-external-audits/)

# data[].attributes.body
Internal: Auditors work within an organisation an report to its audit committee and directors.

External: auditors report to the company's shareholders and provide their experience opinions of the company's financial statements.

# data[].attributes.attachment_link.readable_text
Working in the auditing industry leads to many different career opportunities. Auditing roles usually fall into two camps though, internal and external, and it's important to understand these implicitly before looking too closely at specialisms or niches.

Internal auditors work within an organisation and report to its audit committee and/or directors. They help to design the company's organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively. The work of the internal auditor tends to be continuous and based on the internal control systems of a business of any size.

External auditors are independent of the organisation they are auditing. They report to the company's shareholders. They provide their experienced opinion on the truthfulness of the company's financial statements and perform work on a test basis to monitor systems in place.

There are three key differences in the activities of internal and external auditors. Each is discussed in depth below:

Appointment
External auditors are appointed by the shareholders of a company, although this usually comes through discussion with directors. External auditors must be appointed from a different company independent of their own whilst internal auditors are usually employees of the organisation. Keeping clients happy as an external auditor is often more difficult than internally as you already know those around you in the second instance.

Objectives
The objectives for an external auditor are usually defined by statute whilst management will set the objectives for internal audits. External auditors generally have free reign to examine and assess every aspect of the system whilst management can pinpoint and highlight certain areas they want internal auditors to focus on. There are various types of internal audit.

Responsibility
External auditors are responsible to the owners of the company which could be anybody from its owners to the shareholders to the government or general public. Internal auditors are responsible solely to the company's senior management.

An internal audit is designed to look at the key risks facing the business and how the business is managing those risks effectively. It usually results in recommendations for improvement across departments. Both financial and non-financial elements are usually included and the company's reputation may be a factor which is assessed.

An external audit focuses on finance and the key risks associated with the business' financial business. They are usually performed on at least an annual basis to provide the annual statutory audit of the financial accounts. This audit is designed to show whether the accounts are a true and fair reflection of where the company sits financially. External auditors will evaluate all the internal controls put in place to manage financial risk to assess whether they're working effectively.

Working in the auditing sector is always challenging and whether you work as an external or internal auditor you will face plenty of career challenges. Many people opt to work in internal roles to have the camaraderie and rapport of working with a single company whilst others enjoy the variety of work they come across in an external role where every day is different.

# data[].attributes.attachment_link.title
Internal vs. External Auditors, What's the Difference? | CareersinAudit.com

# data[].attributes.attachment_link.description
Working in the auditing industry leads to many different career opportunities. Auditing roles usually fall into two camps though, internal and external, and it's important to understand these implicitly before looking too closely at specialisms or niches. Internal auditors work within an organisation and report to its audit committee and/or directors.

# data[].attributes.body
Internal auditors examine the issues that related to a company business practices and risks.
External  auditors  examine the financial records and issue an opinion regarding the financial statements of the company.

# data[].attributes.body
- IT Auditing examine and evaluate the infrastructure of the information technology in the organization.
- Determine whether IT control protect corporate assets, ensure data integrity and also overall control that involve information technology.
(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
both internal and external auditors have different sets of objectives to adhere to.

generally, external auditors are mostly hired to audit the books of the company to see if their financial reports are following the prevailing IFRS/GAAP as well as local legislation.they are independent of the company that hires them. i.e their duty is to the stakeholders of the company.

internal auditor generally are concerned with internal controls of the company. it can be safety, financial controls, operation controls etc.they usually report to top management (board of directors etc) and are not independent of the company that hires them.

although external auditors can perform the job of internal auditors through an audit engagement, the procedures adopted differs from the one auditing company to another but you may still find similarities when approaching an objective.

https://www.quora.com/Does-an-internal-auditor-and-external-auditor-do-the-same-procedures-just-with-different-goals

# data[].attributes.body
The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud.

# data[].attributes.body
The IT auditor must obtain sufficient, competent and evidence.Auditor work must be adequately planned.The IT controls protect corporate assets, improved data integrity.

# data[].attributes.body
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.

Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals. IT auditors examine not only physical security controls, but also overall business and financial controls that involve information technology systems.

https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

# data[].attributes.body
Auditing let a company know their efficiency level of their business by decrease the cost and manage the risk.

# data[].attributes.body
IT audit is the examination and evaluation of an organization 's information infrastructure, policies and operation.
- Evaluate the system and processes are secure
- Ensure information management processes are in compliance with IT-specific laws, policies and standards.
(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
- Internal auditor examine issues related to their own company.
- External auditor examine the financial record or annual report and provide opinion.
(https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html)

# data[].attributes.body
Information Technology Audit (IT Audit) is crucial because it is means of evaluating the effectiveness of a company's internal controls.
Maintaining an effective system of internal controls is vital for achieving a company's business objectives, obtaining reliable financial reporting on its operations, preventing fraud and misappropriation of its assets, and minimizing its cost of capital.
Both internal and independent auditors contribute to a company's audit system in different but important ways.

# data[].attributes.body
Internal auditors examine and evaluate any possible issues and IT control to minimize the potential risk Williams affect the company’s operations
External auditors examine the financial records and rely to internal auditors and issue opinion to company regarding inn financial statements of the company

# data[].attributes.body
Internal editing are performed by the organisation's personal employee in which they are to assist in designing the risk managment policies as well as ensuring these policies are performing effectively as expected. They also report their findings to their respective higher management.

External auditing are performed by individuals not involved within the organisation in which they are auditing. These processes are performed to validate financial statements and ensure the working systems are in check. These findings are then reported to individuals who hire them which usually involves the organisations's shareholders.

(https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/)

# data[].attributes.body
IT audit is very important to a company, it helps to minimize the cost of capital. Trying to decrease the risks and increase the transparency for company

# data[].attributes.body
Auditing is no about in finance or accounting it is also cover various aspects such as IT. IT audit is important because it gives assurance that the IT systems are adequately protected, provide reliable information to users and properly managed to achieve their intended benefits. IT could also help to reduce risks of data tampering, data loss or leakage, service disruption, and poor management of IT systems.

# data[].attributes.body
IT Auditor is responsible to help organization to improve their internal system ,and provide guidance to coworkers and management regarding accounting discrepancies, compliance vulnerabilities and internal controls.

# data[].attributes.body
Internal auditors work within an organisation and report to its audit committee and/or directors. They help to design the company’s organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively. The work of the internal auditor tends to be continuous and based on the internal control systems of a business of any size.

External auditors are independent of the organisation they are auditing. They report to the company’s shareholders. They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place.

https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

# data[].attributes.body
What is internal audit
- provide independent assurance that an organization's risk management plan's and internal control processes as well as governance as being executed effectively

https://www.iia.org.uk/about-us/what-is-internal-audit/

What is external audit
- independent examination of financial statements prepared by organization. Usually done due to the requirement of the law

https://www.mango.org.uk/guide/externalaudit

External audit vs internal audit

Internal auditors work within an organisation and report to its audit committee and/or directors whereas external auditors are independent of the organisation they are auditing. They report to the company’s shareholders.
There are 3 key differences of internal and external auditing which is in terms of Appointment, Objectives and Responsibilities.

https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

# data[].attributes.body
http://work.chron.com/description-auditor-15174.html

# data[].attributes.body
We learn about what is IT auditing:
-Why do we need IT auditor
-What do IT auditor do
-What is the diff between internal and external auditor
-What are the possible outcome for the company if IT auditor did not did their job well (example from ley hong berhad)

# data[].attributes.body
1141124121 Bryan lee hsien loong
IT auditors help
To maintain internal controls system by updating audit programs and questionnaires and recomending new policies and procedures

IT auditors also help contributes related results as needed

# data[].attributes.body
Internal vs. External

Internal auditors work within an organisation and report to its audit committee and/or directors. They help to design the company’s organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively. The work of the internal auditor tends to be continuous and based on the internal control systems of a business of any size.

External auditors are independent of the organisation they are auditing. They report to the company’s shareholders. They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place.

https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

# data[].attributes.body
The main difference between internal and independent audits is that internal audits are conducted by employees of the entity being audited; and, independent audits are conducted by individuals that are not in the employ of the entity being audited.

Source: https://gao.az.gov/what-are-differences-between-internal-and-independent-audits

# data[].attributes.body
IT auditors who work in finance or accounting firms will evaluate the adequacy and effectiveness of the organization’s IT systems and internal controls against policies and regulations.

# data[].attributes.body
An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.It also acts as a bench marker for right information(https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit)

# data[].attributes.body
Auditor is a job who make sure the company minimize the risk and increase the transparency of financial of the company.

# data[].attributes.body
We learned that how is the important of the IT audit and their position in the company and social . In my opinion, IT audit can be considered as a IT police.

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We learn about overview about IS Auditing
IT Auditing play an important role in a company, enable business, max benefit and managing risk.They got set objective to keep organization operation effective.

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IT auditors are usually in charge of assesing IT infrastructure used in a company. They usually work seperately/independently of internal auditors in IT infrastructure's efficiency, reliability and/or policies compliance e.g PDPA for personal data management.
(https://m.isaca.org/Journal/archives/2011/Volume-3/Pages/General-Auditing-for-IT-Auditors.aspx)

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INTERNAL
Internal audit is a function that, although operating independently from other departments and reports directly to the audit committee. It is responsible for performing audits (both financial and non-financial) within a wide range of areas within a business, as directed by the annual audit plan. Internal audit look at key risks facing the business and what is being done to manage those risks effectively, to help the organisation achieve its objectives.

EXTERNAL
External audit is an independent body which resides outside of the organisation which it is auditing. They are focused on the financial accounts or risks associated with finance and are appointed by the company shareholders. The main responsibility of external audit is to perform the annual statutory audit of the financial accounts, providing an opinion on whether they are a true and fair reflection of the company’s financial position. It examine and evaluate internal controls put in place to manage the risks which could affect the financial accounts, to determine if they are working as intended.

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The main difference between the two, as the name suggest, is that the internal audit is conducted internally, i.e. in house, whereas the external audit is conducted externally, i.e. by hiring auditors. A big enough company usually has auditors on their payroll who are responsible for conducting audits as and when required. However, there are times when a more thorough audit needs to be done; this is where external auditors come into play. Another benefit of an external audit is that it is likely to be unbiased.
(http://www.differencebetween.info/difference-between-internal-audit-and-external-audit)

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Internal auditor examining the issue related to the company business pratice and risk. External audit examing the financial record of organization an issue some opinion to company regarding the financial statement.

https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html

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We have learnt about the roles and objectives of IT auditors, an overview of the general framework they adhere to to conduct IT auditing (cobiT), the difference between internal and external IT auditing, what IT auditors do and what skills do we need to possess to become a good IT auditor

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Auditing in an organisation is very important to avoid fraud and to enhance the existing system and to minimise the weaknesses of the company.

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Internal auditors are company employees, while external auditors work for an outside audit firm.
Internal auditors are responsible to management, while external auditors are responsible to the shareholders.
(https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html)

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Internal auditors can be employed by the business or outsourced. While an accounting background is common, they can also come from other backgrounds.

External auditors are an outside firm of accountants who are 'Registered Auditors' (not all accountancy firms are).

(https://www.linkedin.com/pulse/8-differences-between-internal-external-audit-david-lewis)

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Internal auditors will focus on operations, financial and compliance etc to ensure accuracy of statements, reports generated by each department to prevent fraud. Internal audit's report are used by upper management and are hired by the company.

External auditor are hired from auditing/accounting firm such as the pwc, kpmg, Deloitte, EY or even Arthur Andersen to evaluate and validate financial statements of a company's finance department on an annual basis to ensure the accuracy of the statements/report made. External audit's report are used by the stakeholders and are appointed by board of directors.

(https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html

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1141124121Internal vs. External

Internal auditors work within an organisation and report to its audit committee or directors. They help to design the company’s organising systems and help develop specific risk management policies. They also ensure that all policies implemented for risk management are operating effectively. The work of the internal auditor tends to be continuous and based on the internal control systems of a business of any size.

External auditors are independent of the organisation they are auditing. They report to the company’s shareholders. They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place.

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It's important for a company have IT auditing, this is to ensure the company asset well manage and secure. It's also good to have both external and internal audit to make sure that is no bias and no transaction under the table.

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External Audit is to give an opinion on a set of financial statements. Internal Audit must provide an annual internal opinion on the state of the organisation’s arrangements in relation to risk management, governance and internal control

External audit are responsible to the shareholders or, in the public sector. Internal audit is required to be independent of management and to report functionally to the board, normally through the audit committee

https://www.icas.com/technical-resources/the-relationship-between-external-audit-and-internal-audit

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n IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations.
https://searchcompliance.techtarget.com/definition/IT-audit-information-technology-audit

Internal auditors are company employees, while external auditors work for an outside audit firm.

https://www.accountingtools.com/articles/the-difference-between-internal-and-external-audits.html

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Internal auditors are company employees, while external auditors work for an outside audit firm.

Internal auditors are hired by the company, while external auditors are appointed by a shareholder vote.

https://www.careersinaudit.com/article/internal-vs-external-auditors-what-s-the-difference-/

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An effective audit system is important for a company because it enables the company to pursue and achieve its objectives. Business processes need various forms of internal control to facilitate supervision and evaluate the IT controls.

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IT audit play an important role in cope with cyber security, technology, and other factors. It helps organization face risks.

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I learned that IT auditing is very important for a company either small or big company because there will minimise internal fraud that might happen in the company

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The new knowledge that I learn today is the auditing job have also in IT field. Want be a professional IT auditor we can go to training or exam to get the certification such as ISACA, IIA, ACFE and AICPA. I also have learn about the different about internal and external auditing.

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IT Auditing is the process of collecting and evaluating evidence to determine whether a computer system safeguard assests, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources efficiently

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I have learned about the important of the IT Governance and the power of COBIT framework.

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Today I learnt about IT auditing is not just about knowing financial management and posses technology skill, it covers analysing ,marketing and the ability to create customized solutions of differing scope, flexibility and com

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Audit is crucial in ensuring the operation, financial and etc of a company is compliant with policies and standard to protect the stakeholders.

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I have learnt that IT auditing is a potential career path for me. It is indeed crucial for any organisation to perform IT auditing to ensure the IT infrastructure are all in check