What is IT Security Audit?

IT Security audit is a  systematic and applied method  performed by independent professionals to assure the confidentiality, availability and integrity of organization’s sensitive information.

IT Security Audit : Key Steps

• Understand the business context
• Define security audit objectives
• Perform high level risk assessment
• Define the scope of the security audit
• Pre-audit planning and information gathering
• Create an  IT Security Audit Checklist
• Review and test security controls
• Prepare and communicate audit report
• Follow up major findings

Security Audit Process:  How to perform

Here is detailed information on the key steps of an IT security audit.

·         Understand the business context

o   Gathering information about business processes and industry, laws and regulation requirements, business risks and priorities.

o   Insight into IT architecture including applications, integrations and security systems; at this point inherent IT risks, previous audit results are examined.

o   Determining the control framework according to the requirements (ISO 27001, DORA, COBIT, PCI etc.)

 

·         Define security audit objectives

o   Define what you want to achieve by security auditing, for example “The objective of IT security audit is to ensure access controls protect the confidentiality, integrity and availability of sensitive information”. This objective statement is specific and detailed; you may want to expand it.

 

·         Perform high level risk assessment

o   The audit process should be prioritized based on organization’s security risks. Organization’s risk assessment method should be applied at this stage; otherwise a practical approach suitable to the organization should be developed. Related threats and vulnerabilities are identified which will help to define the scope.

 

·         Define the scope of the security audit

o   Based on the previous steps, you define the specific IT systems (servers, databases, applications, interfaces, network systems, security tools, etc.), suppliers and partners, internal organizational units, and IT controls to be included in the audit process. The scope should align with the audit objectives and the business context.

 

·         Pre-audit planning and information gathering

o   Identify and gather policies,  processes, procedures, tools, audit logs,  roles and organizations, related governance practices, reports, contracts to review. 

o   Identify list of stakeholders to interview.

 

·         Create an  IT Security Audit Checklist

o   At this point you can use our it security audit checklist.

·         Review and test security controls

o   Evaluate policies, processes, procedures,  contracts, role descriptions, process outputs etc. Determine if security controls are defined in the documents which means the design of the control is proper.

o   Interview stakeholders and get deeper understanding about implementation and execution of IT Security controls.

o   Review and test how the control is implemented and executed by examining tools, audit logs, tickets, workflows, queries, reports, security profiles etc.

o   Document findings and prioritize them. Findings may be related to the  design, implementation and execution of the security controls.

 

·         Prepare and communicate audit report

·         Follow up major findings

 

Before getting more deeply in the subject we wish to inform you about our 

IT Security Audit Checklist

which aims to help you prepare for an audit,  internal control or you may use it for self-assessment purposes.

 

IT Security Audit: Frequently Asked Questions 

Question: Are all security weaknesses documented in the audit report?

Answer:

No, not all security weaknesses are included in the audit report. In a risk-based audit approach, security auditors do not focus solely on weaknesses; they also assess the effectiveness of existing controls that mitigate the risks associated with those weaknesses. This evaluation supports a cost–benefit analysis for implementing new controls. In some cases, when existing controls sufficiently reduce the risk, a finding may not be reported.

 

Question: Who can not perform a security audit?

 

Answer:

Roles who have a conflict of interest  with the audit can not perform a security audit which means roles who designs, implements, approves, executes security controls are not eligible to perform a security audit. For example a Security Officer defines the security policy or Security Committee Member who approves the policy is not eligible to perform a security audit.

 

 

Question: How is the security audit performed?

 

Answer:

Here are the steps:

1. First of all the auditor analysis the business context, regulation and other external requirements (GDPR, DORA, local regulations etc.).
2. The scope will be determined which means which IT systems, applications, integrations, security tools, processes, roles and governance bodies are included in the audit.
3. The design of the security  control is evaluated. This includes reviewing the policies, process documentations, role descriptions, reports etc.
4. Implementation and execution of the controls are assessed where evidences are a crucial component. It is not sufficient when you say you do it, you should  have an evidence showing that an execution is taking place. Mails, tickets, forms, reports, audit logs, queries, even source codes, date of applied patches etc. will be evaluated.
5. Meetings with stakeholders will also help to  understand the implementation and level of awareness of the staff.
6. Audit report is prepared and communicated.