Skills Development for Auditors

Dear IT Auditors, What Makes an IT Auditor Exceptional? Anyone can be trained to walk through a checklist, tick boxes, and test controls. That doesn’t make them exceptional. The difference lies in mindset. The best IT auditors bring curiosity, courage, and critical thinking into every engagement. They see beyond compliance and understand how risks impact the business, its customers, and its reputation. When I build or mentor audit teams, these are some of the traits that set the strongest auditors apart: 📌 They ask “why” more than “how” Average auditors document what a control does. Exceptional auditors ask why it exists, whether it’s still relevant, and if it truly reduces risk. They’re not afraid to challenge outdated processes or controls that look good on paper but deliver little value. 📌 They translate technology into business language Executives don’t have time for technical jargon. Strong auditors explain findings in terms of financial loss, operational disruption, regulatory exposure, or customer trust. They shift the conversation from “failed scripts” to “downtime that could cost millions.” 📌 They escalate early, with evidence Delaying tough conversations only compounds risk. Exceptional auditors raise issues as soon as they see them, backed with clear evidence and practical recommendations. They know timing is everything when it comes to containing damage. 📌 They commit to lifelong learning IT environments change daily. Cloud, AI, ransomware, and third-party risks redefine the audit landscape every year. The great auditors invest in certifications, stay informed about industry intelligence, and learn from their peers to remain relevant. 📌 They follow the risk, not the template Frameworks like NIST, COBIT, and ISO are valuable guides, but real-world audits must go where the risk lives. Exceptional auditors tailor their work to emerging threats, business strategy, and unique risk profiles. 📌 They connect details to outcomes An auditor who can spot a misconfigured server is good. An auditor who explains how that misconfiguration exposes customer data, triggers regulatory penalties, or leads to reputational damage is exceptional. If your audit team is only checking boxes, they’re not surfacing real risk. They’re generating paperwork. The real value of IT audit lies in protecting the business, enabling smarter decisions, and building trust. If I may ask, in your experience, what skill separates good IT auditors from great ones?

🧨 “We passed the audit.” That sentence should make you sweat a little because most major breaches that were investigated were "audit-compliant". We’ve normalized a dangerous loop in cybersecurity, GRC, and IT audit: ✅ Pass the audit 😌 Announce "we're secure" 💥 Get breached 🫣 Blame a “sophisticated actor” instead of reflecting & assessing our employees' skills Here’s the uncomfortable truth that many are afraid to say out loud: Most audits are designed to protect firms from regulators, not attackers. And that’s why we keep getting blindsided. It’s become a cycle of cosmetic compliance a.k.a “Security Theater.” 🔍 So what are most audits measuring? Here’s the disconnect: 1. They check for policies, not if they actually work. 2. They ask for control evidence, not context or interpretation. 3. They reward documentation, not technical resilience. 4. They trust titles and certs, not task performance. After conducting an international study that studied the link between audit performance and breach outcomes across global firms and assessing over 60 years of auditing research, what we've found is that: - Auditors with hands-on technical skills made better judgments. - Teams that relied on documentation over diagnostics missed critical vulnerabilities. - And the biggest myth in our profession?"Compliance equals security." Interesting Quote from Engel, 2018 - The Analyzer, p. 82: "The compliance industry has some ethical problems that adversely affect society. For example, some audit shops greenlight compliance if the client pays their fee. “If you’ve ever wondered how so many massive breaches can occur when companies are 'compliant,' here is your answer.” Let's get R.E.A.L for a second: R – Real-World Skills: Include people who’ve built, broken, and diagnosed systems — not just reviewed them. E – Evidence Interpretation: Go beyond ‘Is the control there?’ → Ask ‘Does it work under attack conditions?’ A – Active Learning: Certs fade. Education becomes outdated. Capability compounds. Design programs that foster ongoing growth. L – Leadership Alignment: Elevate security from checklist to strategy. Make resilience a board-level conversation. Passing an audit doesn’t mean you’re secure. It means you passed a test. And we all know how well test prep maps to real life. So what should we be doing? We need a new kind of audit capability. One rooted in: 1. Comprehension — not just control mapping 2. Context — not checkbox confidence 3. Cognitive skill — not just certification lists 4. Technical judgment — not paper evidence Because when the attacker hits, your policies don’t fight back. Your people do. Passing an audit means nothing... if your team can’t interpret what matters. Question for CISOs, Heads of Audit, and Boards: How much of your audit program is focused on understanding evidence, not just verifying control presence? Let’s stop measuring what’s easy. And start measuring what matters. ThinkChamp

⛔ISO19011 Is Changing: What You Need to Know⛔ #ISO19011, the global standard for auditing management systems, is getting a significant update. The Draft International Standard (DIS) 19011:2025 introduces changes that will impact governance, risk, and compliance (GRC) professionals, particularly those overseeing audit functions. ➡️ What’s Changing in ISO19011? 1. Remote Auditing Is No Longer an Exception, It’s the Norm 🔷What’s new? 🔸The 2025 draft expands guidance on remote auditing, aligning with ISO/IEC TS 17012 (conformity assessment for remote audits). 🔸Organizations conducting virtual audits, hybrid audits, or remote compliance reviews will have clearer best practices. 🔷What this means for You: 🔸If your audit programs still treat remote auditing as a workaround, it’s time to formalize it. 🔸New policies and controls for virtual audits will be necessary to maintain audit credibility. 2. Stronger Risk-Based Approach to Auditing 🔷What’s new? 🔸The 2025 draft elevates risk assessment in audit planning and execution. 🔸Auditors will need to assess risks and opportunities within an audit program before conducting assessments. 🔷What this means for You: 🔸Risk-based auditing is becoming a requirement, not a best practice. 🔸Audit teams should prioritize high-risk areas, integrating audits with enterprise risk management (ERM). 3. Virtual Organizations & Digital Evidence Get Formal Recognition 🔷What’s new? 🔸The draft standard acknowledges “virtual locations”, organizations that operate without a physical footprint. 🔸New guidance covers auditing digital processes, AI-driven decisions, and cloud-based compliance programs. 🔷What this means for You: 🔸Compliance audits must adapt to digital businesses, especially in cloud security, AI governance, and fintech. 🔸Organizations will need new controls for validating digital records and automated compliance tools. 4. Auditor Competency Requirements Are Expanding 🔷What’s new? 🔸The 2025 revision strengthens competency requirements for auditors, including skills in cybersecurity, AI oversight, and remote auditing tools (Shea Brown). 🔸Training and evaluation criteria for audit teams will become more structured. 🔷What this means for You: 🔸Expect more rigorous requirements for internal and external auditors. 🔸Consider upskilling your audit teams now in digital auditing, cybersecurity compliance, and AI governance. ➡️How Should You Prepare? ◽Review Your Remote Auditing Policies – If virtual audits aren’t fully integrated into your audit program, now is the time to refine procedures. ◽Strengthen Risk-Based Audit Planning – Compliance is shifting from a checklist approach to a risk-prioritized strategy. Audit programs should align with enterprise risk frameworks. ◽Update Auditor Competency Requirements – The skills required to audit AI, cybersecurity, and remote environments will be increasingly scrutinized. Ensure your teams are trained and ready. A-LIGN #TheBusinessofCompliance

Brain of Auditor and is a professional adaptation of the “Brain of Accountant” concept. It illustrates the dual competencies — hard skills (technical knowledge) and soft skills (behavioral and leadership attributes) — that auditors must balance to be effective. 🔹 Left Side – Hard Skills (Technical Expertise) These represent the core professional foundations auditors must master: Taxation – Understanding and verifying compliance with tax regulations. Data Analytics – Applying digital tools and statistical methods for risk detection and trend analysis. Financial Reporting – Assessing accuracy, completeness, and compliance of financial statements. Audit & Assurance – Conducting independent examinations, ensuring credibility of reports. Accounting Principles – Knowledge of IFRS, GAAP, and related frameworks as the basis for audit work. 🔹 Right Side – Soft Skills (Professional Behaviors) These are non-technical skills that enhance an auditor’s ability to perform effectively: Ethics – Upholding integrity, objectivity, independence, and professional skepticism. Regulatory Compliance – Navigating laws, standards, and enforcement requirements. Digital Transformation – Adapting to new audit technologies (AI, blockchain, automation). Leadership – Guiding teams, influencing stakeholders, and managing client relations. Communication – Clearly presenting findings and recommendations to management, boards, and regulators. 🎯 Key Takeaway The “Brain of Auditor” highlights that audit excellence is not just about technical mastery (accounting rules, financial reporting, and assurance), but also about ethical standards, regulatory awareness, adaptability to technology, and leadership capacity. This balance ensures auditors remain relevant and trusted in a rapidly evolving financial and regulatory landscape. #auditor #taxation #audit #finance #accounting #tax #ethics

When #InternalAudit staff or seniors take the lead in planning an audit from scratch, they gain a better understanding of how to perform the audit they are planning. But it also gives them an opportunity to practice and develop their critical thinking skills. They can analyze their research and interviews to understand: - what other parties should be involved in the audit - the critical steps needed for the process to succeed - any other relevant upstream and downstream impacts - what could go wrong with people, processes, technology, and data However, no matter how well the audit project is planned, it can still benefit from multiple internal reviews. - The Internal Audit Manager’s review will be helpful because they likely have more experience planning similar audits and critically thinking about the project's scope. - The Internal Audit Senior Manager or Director’s review will be helpful because they also have more experience scoping audit projects. Additionally, they have better knowledge due to their established relationships with key department heads, understanding their processes, focus areas, and key initiatives. - The Chief Audit Executive’s review will be helpful because they can add to the Senior Manager’s review and refine the scope to include perspectives from the board, senior management, and other significant stakeholders. They may also be able to provide additional context for why the audit was added to the audit plan. Internal Audit teams that have incorporated these audit planning reviews into their methodology will succeed because they will have more targeted and better scoped audits. But they will also have better-trained and higher-performing audit staff and seniors due to the perspectives obtained from these internal reviews. And these staff members are more likely to stay on the team because they are being trained and developed, and because of the valuable experiences they are gaining. AuditBoard #InternalAudit #EnablePositiveChange

"How can you become an exceptional auditor who stands out from the crowd?" When I first entered the wide world of auditing, I was fresh out of grad school with zero practical experience. Soaked knowledge from certifications and books? Sure thing. But real-life application? Not so much. I was eager to learn, but honestly, I felt lost in the weeds of "how" things were done. My first task? A work paper on change management. I read the previous year's work to understand the process, breezed through the tests in two days, and proudly presented my findings to the team. They were happy, and so was I. Then my senior asked a simple question: "Hey Chinmay - do you understand what risk we are addressing through this change management test?" I explained him the change management process and its importance, but that wasn't the answer. This was a turning point for me. After a year in the field, I realized one crucial thing for new auditors: Always ask " What is the underlying risk here if this control fails?" Think about it. You can follow last year's work paper, tick the boxes, present findings – but without understanding the risk if things go wrong, there's no real learning. For the past year and a half, I've focused on asking this question. It's about seeing the bigger picture. This shift has been game-changing. It helps me gather the right evidence, understand the impact, and stand out as an auditor. Here is my 3-step approach to stand apart from rest of the auditors: [1] Start with "Why" When I first started fresh out of college, I was all about "how" to do things, not the "why." I didn't grasp the bigger picture, like why we even performed specific tests. Take change management, for example. Sure, it seems basic, but what about more complex scenarios? That's where understanding the risk behind the test becomes crucial. [2] Never Stop Asking Questions Even after a year and a half, I love asking simple and basic questions. I ask questions until it becomes crystal clear for me. My seniors and managers know this well! It's because constantly asking "why" and "how" helps me truly understand the situation. It's about approaching evidence with a curious mind, not just accepting things at face value. [3] Challenge the Past This one might surprise you, but blindly following previous year's work papers is a mistake I readily admit to. Why? Because things change! Business processes evolve, and audit tests need to adapt. Don't be afraid to challenge the status quo and question if the old way is still the best way. The next time you approach any task, challenge yourself. Ask "what's the risk?" It might just transform your perspective, too. And if you find this type of audit content helpful, follow Chinmay Kulkarni for more! #career #chinmaykulkarni #itaudit #job #lessonslearned #informationsecurity #risk

A career in IT Audit isn’t limited to people with tech backgrounds. The top performers often come from finance, operations, or business roles. Because IT Audit isn’t about coding. It’s about risk, reasoning, and asking the right questions. Here are 6 Must Have Skills to Succeed as an IT Auditor 1: Data Analysis You’ll work with large data sets often. - Be comfortable using Excel (and tools like ACL/IDEA). - Know how to pull meaning from the numbers. 2: Inquisitiveness In the audit world, you “trust but verify.” - Don’t just accept answers, ask why. - Dig deeper to get better insights. 3: Project Management Every audit is a project. - Manage tasks and time effectively. - Finish audits on time and within budget. 4: People Skills No one likes being audited. - Be relatable, kind, and respectful. - Show clients you’re here to help, not blame. 5: Verbal Communication You’ll talk to people a lot. - Ask clear questions during interviews. - Explain results in a way people understand. 6: Written Communication You’ll write more than you expect. - Emails, reports, workpapers – you name it. - Clear writing = better understanding. You don’t need to be the most technical person in the room. You need to be the one who understands how tech decisions impact the business.

🎯 Master the Art of Internal Audit Interviews: A Guide for New Auditors After years in internal audit, I've learned that the key to uncovering meaningful insights isn't just the numbers - it's how you conduct interviews. Here's my survival guide to conducting effective audit interviews: 1. The Power of Preparation: - Research the department's processes before the interview - Review prior audit reports and known issues - Prepare a structured question list but stay flexible - Understand the interviewee's role and responsibilities - Pro tip: Keep a water bottle handy - it's amazing how often "taking a sip" saves you from awkward silences 2. Interview Psychology 101: - Start with easy, factual questions to build rapport - Use the "funnel technique": broad questions first, then drill down - Pay attention to non-verbal cues - they often tell the real story 3. Question Techniques That Get Results: - "Walk me through..." - Gets detailed process explanations - "What happens when..." - Reveals exception handling - "How do you ensure..." - Uncovers control mechanisms - "Can you show me..." - Verifies actual vs. described procedures 4. Active Listening Tips: - Take brief notes but maintain eye contact - Pause after responses (silence often prompts additional details) - Summarize key points to confirm understanding - Listen for inconsistencies with documented procedures 5. Common Pitfalls to Avoid: - Don't interrupt or rush responses - Never make assumptions or judgmental comments - Avoid leading questions that suggest answers - Don't fill silent moments with unnecessary talk Remember: The best auditors aren't just good at finding issues - they're excellent at getting people to share information willingly. What interview techniques have worked well in your audit experience? Let's share knowledge! #InternalAudit #AuditTips #IA #Auditing #RiskManagement #Leadership

If I were to reboot my career as an IT auditor, I'd learn communication skills harder. Improving communication skills is not just beneficial. It's essential for an IT auditor to effectively convey audit findings and recommendations to stakeholders across all levels of the organization. Through my journey, I've come to realize that effective communication for an IT auditor: - Is tailored based on the audience  - Provides context - Prefers simple language.  - Is better with visual aids - Also means listening actively - Encourages discussions - Welcomes feedback I've learned these lessons through experience. For example, my audience may not be familiar with the technical terms so I learned to avoid jargon. Recently someone asked me, what skills she needs to learn as an aspiring IT auditor. “I know technical skills are important but the importance of communication skills is often underestimated” I answered. My fellow auditors, how did you learn communication skills?  Share your insights and experiences in the comments below. #internalaudit #ITaudit #digitaltransformation