The first time I encountered an IT auditor… well, let’s say that I did not fully appreciate or embrace the value of their visit. I had spent several months personally configuring routers, switches, and servers to the exact specifications provided by the information systems security manager. Who was this outsider showing up to tell me how to manage my network or point out what I did was wrong? How can they come in here and judge what I do?

As you can see, at that point in my career, I didn’t fully understand the role of an IT auditor. Initially, I thought that all an IT auditor did was come in with a checklist, confirm that a setting in the operating system (OS) or router was done according to the standard, and then leave. You will soon see that I was far from accurate in my understanding!

At its heart, IT auditing is about scrutinizing and ensuring that an organization’s technology infrastructure – including...

Integrating IT auditing into general cybersecurity practices marks a significant evolution in the field. IT auditors have expanded their methodologies to include cybersecurity risk assessments that go beyond technical verifications. This shift involves a detailed analysis of potential vulnerabilities and the effectiveness of existing security measures. IT auditors are essential in evaluating how well an organization’s cybersecurity policies and procedures align with best practices and regulatory standards. This includes thoroughly examining cybersecurity infrastructure and policies, such as firewalls, intrusion detection systems, anti-malware tools, incident response, and data breach protocols. We will explore how to audit several of these technologies later in this book in Chapter 4, Next-Generation Firewall Auditing, and Chapter 8, Wireless Access Points and Storage Technology Auditing, but for now, let’s discuss how an...

If some of the words we have used so far seem like learning a foreign language, do not fear! Mastering the language of IT auditing is important to grasp its practices and principles, but we can ingest these in small bites. Let’s look at some key terms and concepts, and along the way, we will explain their significance and practical application in the auditing field:

• One of the fundamental concepts in IT auditing is the basic definition of an IT control. IT controls are essential because they safeguard an organization’s technology infrastructure from threats and ensure operational efficiency. These are specific activities or mechanisms implemented to ensure the security, reliability, and performance of IT systems and data. They range from password policies and access controls to firewalls and antivirus software. For example, implementing strong password policies and regular system updates are IT controls that protect...

The planning and execution of an IT audit are critical stages that lay the foundation for a successful audit. These stages require a methodical approach, each with specific goals and activities. Let’s review and outline the sequential phases of a typical IT audit planning and execution framework:

1. Stage 1 – pre-planning:
   • Objective: To establish an audit’s setup by understanding an organization’s environment and determining the audit’s scope and objectives
   • Activities: This involves preliminary discussions with key stakeholders, reviewing previous audit reports, and performing a high-level risk assessment to identify focus areas
2. Stage 2 – detailed planning:
   • Objective: To develop an audit plan that outlines the audit’s framework, including timelines, resource allocation, and methodologies
   • Activities: Creating detailed audit checklists, defining audit criteria...

In this chapter, we covered much of the basics to understand the role and significance of IT auditing within an organization’s cybersecurity framework. We’ve seen how IT auditing has evolved from focusing on technical verification to being a key component in a broader cybersecurity strategy. This chapter illustrated the dynamic nature of IT auditing, extending beyond assessing technical configurations to include strategic evaluations of how technology systems support and interact with business processes and regulatory requirements.

We also gained new insights into the methodologies and frameworks guiding IT auditing processes, highlighting their importance in the evolving landscape of cybersecurity threats and emerging technologies.

In the next chapter, we will break down the initial stages of IT auditing, where we will explore the importance of meticulously planning and preparing for an audit. We will discuss how defining the audit scope and objectives...