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company who might have questions regarding controls in those areas They are also your top candidates for establishing liaison relationships (as discussed earlier in this chapter) with management of teams supporting those technologies Consider creating a mentoring relationship with one of the technical people in IT who works in the area (For example, if you re developing a Unix specialist, try to set up a mentoring relationship between the Unix specialist and a member of the Unix administration team) Benefits of this sort of relationship include establishing a practical connection for the technical knowledge and also reinforcing relationships with the technical organization Also, attempt to get access to a development area or test lab so that the specialist can play around with the technology

vision for the future, a look at external impacts on the business, an assessment of target customers and product and service fit, a competitive analysis, an internal assessment of strengths and weaknesses, key strategies, and business goals This information will feed the next phase of planning, which is the annual business plan

The alert you should have chosen is the Recipe found alert When the first comparison returns true, you are sent to the nested if block Since the comparison for the nested if block also returns true, you execute the code within that block, which sends the Recipe found alert to the browser You can nest if/else statements within the outside else block, or you can even nest statements inside both the outside if block and the outside else block If you want nested statements inside both blocks, you could expand your script a bit The following example code

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We talked about training earlier Training is a high-dollar method of maintaining expertise, and you need to make sure that you fully leverage that investment Too often, people come back from training, stick their training books on the shelf, and never think about the class again People should be held accountable for making full use of the knowledge they receive at a training class Consider implementing a requirement that each person must do some sort of knowledge sharing upon returning from a class The method of delivery should be flexible Potential delivery methods include holding a short training session for members of the auditing department, creating or enhancing a standard audit approach for the topic, creating or enhancing tools to automate and/or analyze the technology, and creating a knowledge-sharing document that highlights key learning from the training There should be an expectation and accountability that the auditor will bring something back to the department once training is complete

expands on the code you already have, but adds an additional nested if/else statement within the outside else block:

if (have_cookbook=="yes") { if (meatloaf_recipe=="yes") { windowalert("Recipe found"); } else { windowalert("Have the book but no recipe"); } } else { if (have_web_access=="yes") { windowalert("Find the recipe on the Web"); } else { windowalert("You need a cookbook"); } }

A number of certifications are relevant to the IT audit profession, the most prevalent of these being the CISA Another one that is becoming more popular among auditors is the CISSP Certifications are a good way to ensure that auditors have a basic level of understanding, and they enhance the pedigree of the department (Lots of audit directors like to brag to the audit committee about how many certifications the audit department staff has) There s wisdom in encouraging auditors to receive these certifications, because undoubtedly they will enhance their knowledge in the process of examination preparation

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