Information Technology Reference
In-Depth Information
Nature of Specialised Audits
As you have seen from what we have covered in this chapter so far, specialised audits are
meant to address technical issues and require high-level skills. The selection of the right
skills will ensure successful execution of the audit. Many times, audit teams have used less
skilled and experienced IS auditors in order to cut costs. This has often resulted in poor
results and heavy penalties on the IS audit team.
You have by now the understanding of specialised audits and when to use services of other
experts to help in an IS audit engagement where the IS audit team does not have the re-
quired skills.
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