a. Describe in your own words what do IT auditors do.

b. Why should they be part of the overall audit team when performing the annual
financial audit of a client?

1. IT Auditors are the one that make sure that information technology (IT) system of a
company is running smoothly by alleviating and controlling the various risks that are
inherent and some are unique in the technologies and devices used by the company.
They have the ability to evaluate the relationship and importance of an information
system to the company's operation holistically. In short, they are the one ensures the
safety of all information and data of the company.

2. They are part of the audit team since they have the power to stop the adverse effect
in business processes or financial data that some of the employees may not be aware
of. Moreover it ensures that information dystem is not vulnerable - making sure that the
information encode in the System or Financial Sheets is accurate and no lapses. Having
an IT Auditor in Audit Team will give more credibility and reliability in the Financial
Statement.