Another of ISACA’s IS Audit and Assurance Standards 1206, Using the Work of Other Experts, requires that IS audit and assurance professionals consider using the work of other experts for the engagement, where appropriate
6 At EuroCacs 2018, in Edinburgh, Scotland, I attended a session “Auditing the IoT” by R
V RaghuTo ensure all aspects of an IoT environment perform properly, organizations need to audit IoT controls at least annually
IoT audits should be scheduled more frequently if changes to the business occur that affect IoT resources
It is important for IT leaders to understand the IoT auditing process
The following is a recommended sequence of steps in an IoT technology audit activity: Prepare the IoT audit plan, which includes the audit scope, audit approach and schedule
Review and summarize information gathered for the audit, such as technical documentation, questionnaires, risk reports and previous audit documents
