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June 22, 2007, Newsletter Issue #33: Internal Auditor
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Tip of the Week
An internal auditor is an employee of the company and therefore, they do not present an independent opinion. They do, however, express an opinion and certify as to the efficiency and effectiveness of internal control procedures, processes, departments, and/or projects. They also ascertain whether management directives are being followed.
Some of the duties an internal auditor performs include: identifying voids in current operating systems (i.e. operational audits), process mapping and reviews, and analyzing internal control procedures and subsequent tools in place. An internal auditor also monitors vulnerability management. As a form of risk assessment, Vulnerability Management consists of the processes that the organization uses to identify, assess, and mitigate business risk arising from using IT (Information Technology) assets and processes. Keeping track (monitoring) Vulnerability Management is an important service that can be provided by the internal auditor.
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