Perform an IT Internal Audit using eAuditor

An IT Internal Audit is a structured and independent evaluation of an organization’s information technology controls, processes, and governance to ensure systems operate securely, efficiently, and in alignment with business objectives and regulatory requirements. Performing IT Internal Audit using eAuditor enables consistent, evidence-based assessments of IT environments while supporting risk management, compliance, and continuous improvement.

1. Purpose and Scope of IT Internal Audit

The IT Internal Audit examines the adequacy and effectiveness of IT controls across systems, infrastructure, and operations.

1.1 Objectives

• Evaluate the effectiveness of IT governance and control frameworks
• Identify control gaps, risks, and non-compliance
• Ensure protection of information assets
• Support regulatory, policy, and contractual compliance
• Enhance the reliability and performance of IT services

1.2 Areas Covered

• IT governance and management processes
• Information security and access controls
• IT infrastructure and systems operations
• Change, incident, and problem management
• Business continuity and disaster recovery

2. Preparing the IT Internal Audit in eAuditor

2.1 Audit Template Configuration

Create a structured IT Internal Audit checklist in eAuditor with sections such as:

• Organization and IT environment overview
• Governance, policies, and procedures
• Security and access management
• IT operations and service management
• Risk management and compliance

Checklist setup should include:

• Yes / No / Not Applicable responses
• Mandatory comments for control weaknesses
• Evidence uploads for policies, logs, and reports
• Automated corrective action creation

2.2 Frameworks and Standards Alignment

Align the IT Internal Audit with:

• COBIT governance framework
• ISO/IEC 27001 information security controls
• ITIL service management practices
• Internal audit and risk management policies

3. IT Governance and Policy Review

3.1 Governance Structure

During the IT Internal Audit, assess:

• Defined IT roles and responsibilities
• Oversight and reporting structures
• Alignment of IT strategy with business goals

3.2 Policy and Procedure Compliance

• IT policies approved and communicated
• Procedures documented and accessible
• Periodic policy reviews are conducted

4. Information Security and Access Controls

4.1 User Access Management

The IT Internal Audit should verify:

• Role-based access controls implemented
• User provisioning and deprovisioning processes
• Periodic access reviews performed

4.2 Security Controls

• Secure system configurations enforced
• Patch management processes followed
• Malware protection and monitoring are in place

5. IT Operations and Service Management

5.1 Change and Configuration Management

Audit items should confirm:

• Formal change management procedures
• Change approvals and testing are documented
• Configuration baselines maintained

5.2 Incident and Problem Management

• Incident response procedures defined
• Incident logs are maintained and reviewed
• Root cause analysis conducted for major incidents

6. Infrastructure and Application Controls

6.1 Infrastructure Management

The IT Internal Audit should assess:

• Server and network monitoring practices
• Capacity and performance management
• Backup and recovery procedures

6.2 Application Controls

• Application access and segregation of duties
• Data validation and processing controls
• Secure development and testing practices

7. Business Continuity and Disaster Recovery

7.1 Continuity Planning

Verify during the IT Internal Audit:

• Business continuity and disaster recovery plans are documented
• Recovery objectives defined and approved
• Plans are reviewed and updated regularly

7.2 Testing and Readiness

• Disaster recovery tests conducted
• Test results documented and reviewed
• Improvement actions tracked

8. Risk Assessment and Evidence Collection

8.1 IT Risk Evaluation

• Identify key IT risks and control gaps
• Assess the likelihood and impact of risks
• Assign risk ratings using eAuditor

8.2 Evidence Documentation

• Capture screenshots, logs, and reports
• Attach policy and procedure documents
• Record auditor observations

9. Corrective Actions and Follow-Up

9.1 Action Management

• Auto-generate corrective actions for findings
• Assign responsibilities and deadlines
• Track remediation progress

9.2 Validation and Closure

• Verify the effectiveness of implemented controls
• Close findings with supporting evidence
• Maintain audit history for future IT Internal Audits

10. Reporting and Continuous Improvement

10.1 IT Internal Audit Reporting

Generate IT Internal Audit reports showing:

• Overall control effectiveness ratings
• Key risks and audit findings
• Action status and accountability

10.2 Continuous Improvement

• Identify recurring weaknesses
• Strengthen IT controls and governance
• Support management decision-making

Final Summary

Conducting an IT Internal Audit using eAuditor provides a structured and repeatable approach to assessing IT governance, security, and operational controls. This method enhances visibility into IT risks, supports compliance with recognized frameworks, ensures effective tracking of corrective actions, and promotes continuous improvement of IT processes to align technology operations with organizational objectives.