ACC 676 Module Two Activity Guidelines and Rubric

Scenario You are an audit manager who is creating a job aid for a new junior auditor. New junior auditors generally come in without much information about the differences between business and IT auditing, and they tend to make incorrect assumptions when working on integrated audits. In your job aid, you must explain the differences in the areas that IT auditors and business auditors focus on. You must also explain that most audits today require IT and business auditors and that the two often work together in an integrated audit.

This activity will help you with Project One, where you will be required to analyze the impact of using an information technology auditor in an organization.

Directions Compose a job aid explaining the differences between information technology auditing and business auditing.

Specifically, you must address the following rubric criteria:

1. Describe the focus of IT auditing and business auditing. Include the following in your response: A. Examples of risks that IT auditors review that are different from those of business auditors

2. Differentiate between the skills needed for IT auditors and for business auditors. Include the following in your response: A. Reasons why business auditors need IT skills and why IT auditors need business skills

3. Analyze how IT auditors and business auditors can work together on an integrated audit.