Introduction to Information Technology (IT) Audit (KLplus CPE Course)

Information technology (IT) in today’s business environment has a direct impact on a company’s risk, and this relationship to risk should be an important driver in the internal audit process. IT performs or provides the information needed for many key controls in the business process, but it also brings inherent vulnerabilities.

Program Registration:

Launch Course

For additional registration information, click here.

Learning Objectives:

The objective of this course is to provide internal auditors with a basic understanding of the IT environment and the associated risks. By the end of the course, the learner will be able to:

• Discuss the origin of the COSO Enterprise Risk Management Integrated Framework
• Discuss, at a high-level, the IT environment
• Identify the most common IT risks
• Describe the difference between general IT controls and application controls
• Describe, at a high-level, the COBIT framework
• Describe how to work with IT Auditors in an integrated IT/process audit

Estimated Course Duration: 1 hour (1 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Overview

Advance Preparation/Prerequisites: None

Program Content:

Overview of the IT Environment

• IT Organization
• Role of Internal Audit in IT

IT Risks

• Objectives of IT Organization
• Types of IT Risks
  - Integrity Risk
  - Access Risk
  - Infrastructure Risk
  - Availability Risk

IT Controls

• General Controls
• Application Controls

The COBIT Framework
Conducting an Integrated Process and IT Audit

• A balanced relationship
• Executing the integrated audit
• Watching for pitfalls
• Findings

Download PDF Course Description:



(1 page, 61 KB)

Program Registration:

1. Login to KnowledgeLeader account

2. Click on Launch Course.

3. The link takes you to the KLplus Login window.

4. Enter your email address and password and then click the Submit button.

5. The training module will launch automatically. NOTE: Most training modules are narrated. To view speaker notes during the presentation, click the Notes tab.


In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.

Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please contact our offices at (866) 923-8513 or if outside the U.S., please call +1 (925) 598-7771. You may also email us at knowledgeleader@protiviti.com.

Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.