The role of IT auditor in complying with the Management
Assessment of Internal Controls (Section 404 of the
Sarbanes-Oxley Act) is:
A. planning internal controls
B. documenting internal controls
C. designing internal controls
D. implementing internal controls
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Answer: B
Choice (B) is the correct answer. The role of the IT auditor
is to document, understand, and test the internal controls
in computer systems. Planning, designing, and implementing
internal controls is part of operating management's
responsibility. This responsibility does not change whether
complying with Sarbanes-Oxley Act or not. Compliance efforts
are ongoing and include documenting internal controls on a
quarterly basis. Organizations need to identify and document
all electronic and manual processes related to the financial
reporting process.
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