What FFIEC IT Examination Handbook Audit Booklet Information Systems Audit requires
The FFIEC IT Examination Handbook Audit Booklet establishes supervisory expectations for financial institution IT audit programs, requiring risk-based audit scoping, independence from audited functions, qualified staffing, documented working papers, timely reporting to the audit committee, and systematic follow-up on audit findings to ensure IT risks are identified and managed.
Pillar: Workflow Automation · Authority: Federal Financial Institutions Examination Council (FFIEC) · Version: 1.0.0 · Last updated:
Primary source: https://ithandbook.ffiec.gov/it-booklets/audit.aspx
SHA-256 integrity: 08508588f03e40039c00ac96928244afa2c902e456e1f68d93233c54cdfa1b35
Primary Citations — 6 traced to source
- FFIEC IT Handbook Audit Booklet, Risk-Based Auditing: The audit department should use a risk-based approach to prioritize its IT audit coverage commensurate with the risks posed by individual IT systems and processes.
- FFIEC IT Handbook Audit Booklet, Independence: The internal audit function should be independent of the activities it audits, reporting to the board audit committee rather than to IT management.
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