Question

The role of internal auditors in an IT environment includes ________. (Multiple Select Question)

a. Testing controls to ensure they are operating properly
b. Participation in the design of the IT-based system
c. Maintaining day-to-day maintenance of the controls
d. Documenting organizational policies

Answer 1

Internal auditors in an IT environment are responsible for testing controls, participating in the design of IT systems, and documenting organizational policies. They ensure that IT controls are effectively mitigating risks but do not maintain these controls on a day-to-day basis.

Step-by-step explanation:

The role of internal auditors within an IT environment is multifaceted, focusing on governance, risk management, and control processes. Key responsibilities include:

1. Testing controls to ensure they are operating effectively. This involves assessing the IT controls to verify they are functioning as intended and mitigating risks to the organization.
2. Participation in the design of IT-based systems. While they do not engage in the actual construction of systems, internal auditors often provide input on control design to ensure that risks are adequately considered during system development.
3. Documenting organizational policies related to IT. Internal auditors help in the creation and updating of documents that outline the governance of IT systems and the controls within the organization.

It is important to note that internal auditors do not typically involve themselves in the day-to-day maintenance of the controls; that responsibility falls to management and operational staff.