With all of the financial data being recorded in computer databases and the use of accounting software to perform the accounting work in an office, there is a need for certified information systems auditors in the detection and investigation of fraud. This has led to the development of a certification program for both internal and external auditors to enable then to broaden the scope of their responsibilities so they perform their duties in greater detail.
There are several requirements you must meet in order to be eligible for the certificate as information systems auditor. First of all, you must hold a Bachelor’s degree in accounting, finance or a related field. In order to work as an auditor you must hold CPA certification. It would also be beneficial if you have the certification as a certified internal auditor. This will demonstrate that you have the skills necessary to audit company books, as theses designations will help to fulfill the work experience needed for the certificate in information systems. You do not necessarily need to be a CPA to be eligible for this certification, but you must meet the work requirements of at least one year working in the auditing sector.
You must obtain a passing score on the CISA exam. The questions on this exam cover the topics of the process of auditing information systems, Information Technology governance, the management of systems and infrastructure life cycles, information systems delivery and support, how to protection information assets and business continuance and disaster recovery. This exam is written only twice a year, so you must make sure you apply early to register for the next exam date.
There are several ways you can obtain the work experience you need to qualify for the Certified Information Systems Auditor examination. Along with your Bachelor’s degree, you need one year of experience. However, if you have a Master’s degree, you do not need to have the work experience. If you are a full-time instructor in a college teaching courses related to auditing, you can also be exempt from the experience requirement. Once you submit the character references to show that you have a high moral and professional character and agree to abide by the Code of Professional Ethics, you will receive your certification. Then in order to renew this certificate you must engage in annual continuing education on the code of ethics.
In your job as certified information systems auditor you will deal with the computer systems and databases of companies and organizations to reveal any hidden files and financial information they may contain. You will also review the security systems to ensure that they are fully protected to avoid a loss of private and confidential information that should not be made public. In this role you can assist forensic accountants in performing their duties. If you already have the certifications necessary to be a forensic accountant, then with this certification you can fulfill all of the needs of the auditing yourself, without having to call in any external auditors.