According to IIA guidance, a new internal auditor is expected to possess a broad understanding of IT risks and controls. This competency is crucial because:
IT risks and controls are integral to the overall control environment and impact all areas of an organization.
Knowledge of IT risks and controls enables auditors to assess the effectiveness of controls over information systems, data security, and technology infrastructure.
As technology evolves, internal auditors must understand how to evaluate IT-related controls to provide relevant assurance and advisory services.
While technical industry-specific expertise, cybersecurity expertise, and forensic accounting knowledge are valuable, they are not core competencies expected of every new internal auditor according to IIA guidance. The fundamental requirement is a solid grasp of IT risks and controls.
The Institute of Internal Auditors (IIA) Competency Framework.
"Internal Auditing: Assurance & Advisory Services" by IIA, Chapter on IT Risks and Controls.
IIA's Global Internal Audit Competency Framework.
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