FUNDAMENTALS OF IT AUDITING
“Building Core Competence in Auditing IT Systems, Controls, and Risks”
Course Schedule
| Date | Venue | Fees (Face-to-Face) |
|---|---|---|
| 20 – 24 Jan 2025 | Dubai, UAE | USD 3495 per delegate |
| 16 – 20 Feb 2025 | Muscat, Oman | USD 3495 per delegate |
| 01 – 05 Dec 2025 | Dubai, UAE | USD 3495 per delegate |
Course Introduction
As digital transformation reshapes business operations, the role of IT auditors becomes increasingly critical. Effective IT auditing ensures that systems are secure, data is protected, and IT-related risks are identified and mitigated in alignment with organizational goals.
This five-day course equips participants with the foundational skills and knowledge required to plan, execute, and report on IT audits. Combining theoretical frameworks with practical exercises, the program covers IT governance, system development, access controls, cybersecurity risks, and audit techniques based on global standards such as COBIT, ISO/IEC 27001, and ISACA guidance.
Course Objectives
By the end of this course, participants will be able to:
- Understand the principles, objectives, and scope of IT auditing.
- Identify key risks associated with IT environments, including applications, infrastructure, and cybersecurity.
- Apply frameworks such as COBIT and ISO 27001 in audit planning and execution.
- Evaluate general and application controls for confidentiality, integrity, and availability.
- Conduct audit fieldwork, collect evidence, and write effective audit reports.
- Collaborate with IT, risk, and business units to enhance IT control environments.
Key Benefits of Attending
- Learn the end-to-end audit process in IT environments.
- Gain hands-on tools and templates to assess systems, networks, and applications.
- Improve your ability to detect vulnerabilities and assess control effectiveness.
- Communicate IT risks clearly to non-technical stakeholders.
- Strengthen your role as a trusted advisor in technology governance.
Intended Audience
This program is designed for:
- Internal and external auditors entering the IT audit field
- IT professionals transitioning to governance and compliance roles
- Risk management and IT control officers
- Finance auditors expanding into technology audit
- Professionals preparing for CISA or other IT audit certifications
Individual Benefits
Key competencies that will be developed include:
- IT audit scoping, planning, and control evaluation
- Risk-based assessment of IT infrastructure and applications
- Audit testing, sampling, and evidence collection
- Reporting findings and risk communication
- Understanding of cybersecurity and regulatory frameworks
Organization Benefits
Upon completing the training course, participants will demonstrate:
- More robust IT risk identification and control testing
- Reduced exposure to system vulnerabilities and data breaches
- Stronger alignment with IT governance and compliance standards
- Improved audit quality and risk-based assurance
- Greater collaboration between audit, IT, and cybersecurity functions
Instructional Methdology
The course follows a blended learning approach combining theory with practice:
- Structured Lectures – IT audit principles, methodologies, and frameworks
- Templates – Risk registers, control matrices, audit programs
- Case Studies – High-profile audit failures and lessons learned
- Workshops – Application and general control testing simulations
- Peer Discussions – Sharing audit challenges and strategies
- Expert Coaching – Daily feedback and audit documentation review
Course Outline
Detailed 5-Day Course Outline
Training Hours: 7:30 AM – 3:30 PM
Daily Format: 3–4 Learning Modules | Coffee breaks: 09:30 & 11:15 | Lunch Buffet: 01:00 – 02:00
Day 1: Foundations of IT Auditing
Module 1: IT Audit Concepts and Objectives (07:30 – 09:30)
- Purpose and value of IT auditing
- Risk-based vs. compliance audits
- IT audit life cycle overview
Module 2: Standards and Frameworks (09:45 – 11:15)
- COBIT, ISO/IEC 27001, NIST, and ISACA practices
- Control objectives vs. audit procedures
- Mapping controls to business risks
Module 3: Planning the IT Audit (11:30 – 01:00)
- Scoping, scheduling, and resource planning
- Identifying auditable entities
- Stakeholder interviews and risk assessment
Module 4: Case Study – Planning an IT General Controls Audit (02:00 – 03:30)
- Drafting a plan and defining audit objectives
Day 2: General IT Controls and System Access
Module 5: Understanding IT General Controls (07:30 – 09:30)
- Change management, access controls, backup, and recovery
- Controls over IT operations and maintenance
- Evidence gathering and walkthroughs
Module 6: Logical Access Controls (09:45 – 11:15)
- User provisioning and role-based access
- Segregation of duties and privileged account reviews
- Common access control issues and red flags
Module 7: Workshop – Testing ITGCs (11:30 – 01:00)
- Designing test steps for access and change controls
- Documentation of test results and audit evidence
Module 8: System Architecture and Infrastructure Basics (02:00 – 03:30)
- Overview of databases, servers, networks, and storage
- Common audit concerns in infrastructure
Day 3: Application Controls and Data Integrity
Module 9: Application Controls and Business Process Risks (07:30 – 09:30)
- Input, processing, and output controls
- Data validation, authorizations, and audit trails
- Role of IT in financial reporting
Module 10: Audit of Enterprise Applications (09:45 – 11:15)
- ERP, HRMS, and core banking systems
- Embedded controls and workflow risks
- Integration and interface controls
Module 11: Data Analytics for IT Auditors (11:30 – 01:00)
- Using Excel, IDEA, or ACL for test automation
- Sampling techniques and data reliability
- Exception testing and trend analysis
Module 12: Exercise – Application Control Testing (02:00 – 03:30)
- Testing invoice, payroll, and approval processes
Day 4: Cybersecurity, Compliance, and Emerging Risks
Module 13: Auditing Cybersecurity Controls (07:30 – 09:30)
- Threats, vulnerabilities, and controls
- Antivirus, firewalls, intrusion detection
- Security awareness and endpoint protection
Module 14: Incident Response and IT Continuity (09:45 – 11:15)
- Business continuity planning (BCP)
- Disaster recovery audit considerations
- Testing readiness and response capabilities
Module 15: IT Compliance and Regulatory Audits (11:30 – 01:00)
- Data privacy laws (GDPR, local regulations)
- IT policy enforcement and user accountability
- Legal risk and compliance audits
Module 16: Simulation – Cyber Risk Audit Planning (02:00 – 03:30)
- Designing a mini audit program for information security
Day 5: Reporting, Communication, and Future Trends
Module 17: Audit Reporting and Communication (07:30 – 09:30)
- Writing clear, risk-based audit reports
- Grading audit findings and recommendations
- Communicating with IT and senior stakeholders
Module 18: Managing the IT Audit Function (09:45 – 11:15)
- Audit team roles and QA reviews
- Coordination with external auditors
- Audit documentation and retention
Module 19: IT Audit Trends and Emerging Technologies (11:30 – 01:00)
- Auditing cloud, AI, RPA, and blockchain
- Cyber maturity and digital transformation risks
- Building future-ready IT audit teams
Module 20: Course Wrap-Up and Certification Briefing (02:00 – 03:30)
- Final discussion, key takeaways, and personal action plans
Certification
Participants who complete the program will receive a Certificate of Completion in Fundamentals of IT Auditing, recognizing their foundational capabilities to plan, execute, and report on IT audit engagements using global best practices.