Information Technology (IT) has an ever increasing influence on organizational risks and controls.  IT creates opportunities, but these opportunities bring with them risks which need to be understood and managed: 

Assuming the role of internal IT auditors we will: 

• Evaluate the complexity of IT
• Develop an audit plan
• Evaluate internal system controls
• Determine the degree of reliance on internal controls
• Perform substantive testing
• Review work and issue an audit report
• Conduct follow–up work as requested

The use of IT in today’s organizations is so pervasive that the quality of financial audit evidence may in fact depend on IT controls.