Most organizations find that an empowered team will improve the effectiveness of the IT auditing function. Such a team has the appropriate authority, resources, and skills to perform a project, determine the solution, and implement that solution without outside intervention. Audit management should establish certain guidelines for the teams to follow. Management may approve team assignments, but the team can use whatever resources are necessary to complete that assignment.
Effective Use of Teams in IT Audits presents four approaches to ensure the effective use of teams:
1. Assessing...