Gaining Insights into Technology Audit Methodology


Accounting and Finance students navigated the complex environment of technology — applications, databases, operating systems, and networks — on an in-depth journey into the complex world of IT infrastructure..

Information technology (IT) is becoming more and more important in today’s digital age. As a result, organisations must implement a solid IT audit strategy to ensure that their IT systems are secure, dependable, and in compliance with applicable laws and regulations.

Based on these facts, the School of Accounting and Finance (SoAF) arranged a ‘Technology Audit Workshop’ for Asia Pacific University of Technology and Innovation (APU) students in collaboration with the Accounting and Finance Club (AFC).

A technology audit is a systematic examination of an organisation’s IT infrastructure, applications, data, and processes to identify and assess IT risk and to provide recommendations for improving IT governance and control.

Distinguished speakers, KPMG’s Senior Manager IT Audit Mr. Lau Choong Yeow, and KPMG’s Manager IT Audit Ms. Siti Maryam Syahirah were specially invited to conduct the workshop, which aimed to provide students with a comprehensive understanding of technology audits.

(Left) KPMG’s Senior Manager IT Audit Mr. Lau Choong Yeow.
The workshop focused on the complexities of technology audits, emphasising the crucial process of risk identification, control implementation, and the critical function of data backup, as well as distinguishing between various types of technology audits.
Students were given practical examples and case studies throughout the workshop, which provided significant insights into real-world applications of technology auditing.
These examples demonstrated the critical role of technology audits in ensuring the integrity and security of financial systems, identifying and mitigating IT risks, ensuring compliance with laws and regulations, improving the efficiency and effectiveness of IT operations, and providing assurance to management and stakeholders.

KPMG’s Manager IT Audit Ms. Siti Maryam Syahirah.
“The workshop framework included hands-on exercises and interactive sessions, allowing students to delve further into the subject matter. All activities contributed to student’s comprehension of the methodologies and tools used in technology auditing.
“It is also an excellent networking opportunity, allowing students to connect with KPMG specialists and gain a broader industry perspective,” added Ms. Cheryll Lim, Accounting Technology (ACCTECH) Programme Leader/Senior Lecturer
“Mr. Lau and Ms. Siti’s enthusiasm and passion in sharing their expertise and experiences were very encouraging, increasing students’ resolve to pursue careers in auditing.”
According to AFC President Mohamed Azem Sulaimah, the workshop was helpful because auditing is closely related to the course (Accounting and Finance) that he is taking. 
“Auditing is one of the main career paths for this course, which is what I want to do once I graduate. As a future auditor, I should have all of the technical skills to not only assess the financial reports of the companies, but also their IT systems, because any flaw in it will directly or indirectly affect the figures presented in the financial reports,” he explained.
As a Master’s in Data Science and Business Analytics student, Ashiqah Ahmad Asraf pointed out that the fact that an audit is no longer limited to traditional approaches makes her want to learn how the audit sector is evolving with technological innovation.
“This workshop adds value to my courses, especially the capstone project, and it gave me insights on how the audit field is developing,” she said.
Bana Hagos, an Accounting and Finance major with a specialism in Internal Audit, added that the workshop provided insight into the application of technology and software used in Big 4 accounting firms or even MNCs.
She goes on to say that she will be learning IT audit this semester, thus the APU & KPMG Workshop gave her real-life working experience as well as made her aware of the software she should be able to master, making it a plus point when seeking jobs.
“The speakers were very interactive by asking questions, so it felt more like two-way communication. We also have a group case study to tackle, which makes the session fun and competitive. 
"Considering that I have an IT audit this semester, it broadens my understanding and knowledge, which will be beneficial for my assignments and exams, as well as understanding the regulatory relevant to IT audits, understanding of the intersection between technology and auditing practises, and exploring different types of IT audits, such as application audits, infrastructure audits, and cybersecurity audits,” she concluded.
By conducting this workshop, APU, AFC, and KPMG have invested in the professional development of accounting and finance students and demonstrated their commitment to nurturing the next generation of auditors. 
The insights we gained will undoubtedly shape students' understanding of technology auditing and leave a lasting impact on their future careers.  
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