Question $\backslash$# $1$:

Internal IT Auditor

Scenario $\backslash$# $1$:

You are an internal IT auditor working for a medium$-$sized insurance firm. As part of the IT Audit and Control team, you are responsible for conducting a detailed review of the company's IT systems to ensure they comply with regulatory standards and industry best practices. During your audit, you uncover several potential weaknesses in the network security framework, such as unpatched software and inadequate access controls. However, some departments are resistant to implementing the suggested security enhancements, expressing concerns about potential disruptions to their daily operations.

As an internal auditor, how would you manage this situation to ensure a comprehensive risk evaluation while maintaining operational stability? Outline the strategies you would adopt to clearly present your findings to senior leadership and collaborate with stakeholders to resolve these vulnerabilities, minimizing any adverse effects on the company's activities.

Question $\backslash$# $2$:

External IT Auditor

Scenario $\backslash$# $2$:

You are an external IT auditor hired by a global technology firm to assess the adequacy of its IT controls and governance framework. During your evaluation, which includes interviews with key staff, document reviews, and technical inspections of IT systems and procedures, you face challenges from certain departments reluctant to share sensitive information or provide access to critical systems for testing. Furthermore, you discover inconsistencies between reported performance data and actual operational practices, raising questions about the dependability of internal reporting processes.

As an external auditor, how would you handle these obstacles to ensure a comprehensive and accurate assessment while maintaining a positive relationship with the client? Describe the approaches you would take to address resistance, secure access to critical information and systems, and confirm the integrity of reported data. Additionally, emphasize the importance of maintaining independence and impartiality throughout the audit process to ensure the credibility of your findings and recommendations.