The Audit Process and the Difficulties IT Auditors Encounter

Please prepare a response to the following post:
Internal auditors evaluate the effectiveness of risk management, control, and governance processes. Ultimately an internal audit can provide assurance of fraud, or illegal activities involving the software. The steps in an information systems audit include the preliminary review of IT controls, review of general application controls, a compliance test of IT controls, and substantive tests. The preliminary assessment is important to determine if the AIS is complex or simple. If Substantive testing like confirming transactions isn’t enough, tests of controls are performed. And sometimes employees hire ethical hackers to evaluate risk. Auditing software is a huge aspect of an information system audit as well. There is generalized audit software and electronic workpaper software.
The auditing trail plays a part in these many aspects. The auditing trail describes the records of each activity done by an operating system. The process described before works because of the audit trail from each activity. Computers track what you do and hold the memory. And auditors can evaluate the effectiveness of these activities while also seeing if employees are deleting/accessing information they are not supposed to. The greatest challenge facing IT auditors is similar to what every type of auditor faces. A challenge would be false acceptance to false rejection. As an IT auditor you have to audit using a whole different language: SQL. It requires auditors to have specific training and knowledge in order to properly perform the audit. Internal auditors and external auditors work together to provide assurance that the audited company is running properly and legally.