FENE OSAKWE wrote an article for ISACA entitled, Three Skills for Succeeding as an IT Auditor in the 21st Century.
I’m assuming that his article and recommendations are pointed at skilled IT auditors who already understand auditing and technology.
However, I’ve maintained for a long time that most IT auditors are not skilled in auditing OR technology. On top of that, non-technical auditors are testing all kinds of IT processes and technology as part of the ‘integrated audit’ process, and not doing an adequate job.