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Global Technology Audit GuideManagement of IT AuditingAuthorMichael
Juergens, Principal, Deloitte & Touche LLPContributing AuthorDavid
Maberry, Senior Manager, Deloitte & Touche LLPContributing
EditorsEric Ringle, Senior Manager, Deloitte & Touche LLPJeffrey
Fisher. Senior Manager, Deloitte & Touche LLPMarch 2006This guide has
been produced and distributed through the sponsorship by Deloitte &
Touche LLP. Copyright ? 2006 by The Institute of Internal Auditors, 247
Maitland Avenue, Altamonte Springs, Florida 32701-4201. All rights
reserved. Printed in the United States of America. No part of this
publication may be reproduced, stored in 7>a retrieval system, or
transmitted in any form by any means — electronic, mechanical,
photocopying, recording, or otherwise — without prior written permission
of the publisher. The IIA publishes this document for informational and
educational purposes. This document is intended to provide
information, but is not a substitute for legal or accounting advice. The
IIA does not provide such advice and makes no warranty 6>as to any legal
or accounting results through its publication of this document. When legal
or accounting issues arise, professional assistance should be sought and
retained.
GG??—2a?bl2of2Cot?ts1. [ummary  for  the  Chief
uit ??xecutive … … … … … … … … … … … … … … … … … …
… … … … … … …12. Introuction … … … … … … … … … … …
… … … … … … … … … … … … … … … … … … … … … … …23. Kefining
IT … … … … … … … … … … … … … … … … … … … … … …