![]() In general, the relationship between an organization and its external auditors is typically established and managed at entity level-that is, organizations engage the services of outside firms or professional organiza- tions that perform the type of IT audits needed or required. The scope of IT audit activities ranges from organization-wide to more narrowly defined subsets of internal controls, including those implemented for specific information systems or to achieve specific objectives such as information security.Īnd the scope and complexity of the IT audit, external audits may be performed by a single auditor or a team. Depending on the size of the organization 12 CHAPTER 1 IT Audit Fundamentals External IT audits are, by definition, performed by auditors and entities outside the organization subject to the audits.
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