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IDI E-learning Course on IT Audit

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IDI E-learning Course on IT Audit

Deadline: Closed
The registration is closed.
Web Based
2 Jun 2014 to 25 Jul 2014
Duration of event:
7 Weeks
Programme Area:
Public Finance and Trade
Specific Target Audience:
This event is reserved for IDI-endorsed participants only.
Event Focal Point Email:
Event Focal Point Contact Number:
Other Event Details:
The Information technology (IT) Audit has become one of the central themes of audits being conducted by the Supreme Audit Institutions (SAIs) across the world. This is a natural response to the increasingly computerised operations of governments and public sector organisations. The Supreme Audit Institutions (SAIs) across the world conduct financial audits as part of their mandate. INTOSAI Standards for Supreme Audit Institutions (ISSAI) for financial audit requires the auditors to adopt a Risk-based Approach to Financial Audit (RBAFA) by conducting risk assessment of financial misstatements based on an assessment of entity and its environment including internal controls. This implies that the audit focuses on those aspects of entity’s processes which pose a maximum threat to the entity’s objectives not being met, and in turn may have an impact on the entity’s financial statements .
The expanding role of public sector auditors requires that the audit techniques and methodology are continuously upgraded to ensure a high quality audit.
The IDI has launched a global programme on IT Audit under the umbrella of capacity development programmes on specialized audits. The programme will be a combination of E-learning and face to face workshops leading to planning and conduct of pilot audits.
The E- course on IT Audit is based on the WGITA-IDI Handbook on IT Audit. It follows the general auditing principles as laid down under the International Standards for Supreme Audit Institutions (ISSAIs), as well as draws guidance from the internationally recognized IT frameworks, including ISACA’s COBIT framework , International Standards Organisations (ISO) standards, and IT guides and manuals of some of the SAIs. The E-course particularly focuses on creating an understanding of the IT Security and IT General Control environments in IT based organisations.
The E-course aims to provide a strong foundation in theoretical concepts of IT audit. At the same time, the course attempts to enhance technical skills of the IT Auditors through practical exercises and case studies. The course is designed as a step by step guide for planning and implementing an IT Audit. SAI audit teams who will successfully complete the E-course will be invited to attend the Audit Planning Meeting for initiating pilot IT audits in their respective SAIs. The IDI is offering this E-course in cooperation with the United nations Institute for Training and Research (UNITAR).

At the end of the e- course, participants will be able to:

  • Enhance their knowledge of audit planning and implementation process based on the relevant ISSAIs
  • Understand the IT general control environment and associated risks
  • Understand the application control environment and associated risks
  • Use appropriate audit matrices for developing lines of enquiry and detailed audit questions for planning pilot IT Audits
  • Understand the concept of CAATS and develop / enhance the skills in using CAATS

 The course consists of the following modules:

  • Module 1 - Introduction to the IT Audit Process
  • Module 2 - IT Governance
  • Module 3 - IT Operations
  • Module 4 - Development Acquisition and Outsourcing
  • Module 5 - IT Security , Backup and Disaster Recovery Plans (BCP/DRP)
  • Module 6 - Applications Controls and Use of CAATS
  • Case Study

In order to ensure the best possible outreach, the course will be delivered through e-learning. Through a multiple-instructional setting, the goal is to achieve the learning objectives by means of learning technologies that match personal learning styles and by the inclusion of non-linear learning that aims at the development of just-in-time skills of adult learners. At the same time, in order to allow participants maximum flexibility of scheduling , the learning will be conducted in an asynchronous manner. Using a state-of-the-art training architecture, UNITAR will combine self-learning with assessments and online discussions. The pedagogy - adapted specifically to professionals in full-time work - will help train participants through various experiences: absorb (read); do (activity); interact (socialize); reflect (relate to one’s own reality).

This course is targeted at SAI staff engaged in IT Audits and have a minimum of 5 years of experience in public sector audit, especially in IT audit. This course will also be useful to other public sector auditors who would like to get familiar with the audit approaches for conducting IT audits as part of financial audit or as performance/compliance audits.

The SAI teams who are nominated to the programme will complete the programme in the two phases, namely, E-course and pilot IT audits.
Recommended hardware and software requirements for taking our e-learning course:
  • Platform: Windows XP sp3, Vista sp2, Windows 7 sp1, MacOS X.
  • Hardware: 2 GB of RAM and higher for Vista and Windows 7.
  • Software: Microsoft Word, Microsoft Excel, Microsoft Powerpoint and Adobe Acrobat Reader (downloadable for free at
  • Browser: Internet Explorer 8 or higher; Mozilla Firefox 8 or higher.
  • Internet connection: 128kbps and higher.
  • Note: JavaScript, pop-ups & cookies must be enabled.
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