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Suggestions and experiences during IT Audits are invited to be incorporated in subsequent editions. Deputy Comptroller and Auditor General (LB /AEC). Page 5. IT Additional audit guidance is covered in the Internal Controls section of the FCA Examination Manual. Examination Objectives: Determine if the board and IT audits are performed both by internal auditors working for the [Available from: < va.gov/oig/52/reports/2011/VAOIG-10-02436-234.pdf]>. AFROSAI-E INFORMATION TECHNOLOGY AUDIT GUIDELINE - 2017. Copyright © 2017 by AFROSAI-E intosaiitaudit.org/intoit_articles/25_p30top35.pdf. 3.2 Risk assessment to define audit objective and scope. Risk management is an essential requirement of modern IT systems where security is important. It can be We're Hiring! Help Center; less. Download Free PDF.An Information Technology (IT) audit is an audit of an organisation's IT systems, operations and related control processes.