IT Audit Field Manual: Strengthen your cyber defense through proactive IT auditing

IT Audit Field Manual

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To my beloved Katie, thank you for your endless support, patience, and encouragement. Your love and belief in me have been one of my greatest inspirations.

~Lewis

Contributors

About the author

Lewis Heuermann, CISSP, PMP, with a background in cybersecurity and a passion for IT auditing, brings a unique blend of practical experience and academic knowledge to the field. As a Navy submarine veteran and cybersecurity consultant, Lewis has been at the forefront of implementing and assessing IT controls in diverse environments. His interest in IT auditing stems from a commitment to strengthening cybersecurity postures through rigorous and comprehensive auditing practices. His experience as a professor has further fueled his dedication to educating the next generation of IT auditors, making him a trusted voice in the field.

About the reviewers

Patrick Nolan has over 30 years of information technology and security experience in the public and private sectors. He holds CISSP, CISA, CRISC, and Open FAIR certifications. He has evaluated organizations’ cybersecurity programs against numerous frameworks, including NIST CSF, NIST 800-53, NERC CIP, PCI, and others.

Pat has developed and refined cyber risk assessment methodologies by integrating frameworks, risk assessment methodologies (e.g., FAIR), and control maturity evaluation criteria. He has led dozens of program- and system-level assessments to evaluate current state cyber risks and to provide targeted, risk-based recommendations that raise program maturity and effectiveness while reducing residual risk to acceptable levels.

Abbas Kudrati is Microsoft Asia’s lead chief cybersecurity advisor for security solutions. He also advises LaTrobe University, HITRUST Asia, EC-Council Asia, and several start-ups. Kudrati supports the security community through ISACA chapters and student mentorship. He is the bestselling author of Threat Hunting in the Cloud, Zero Trust Journey Across the Digital Estate, and Managing Risks in Digital Transformation. Additionally, he is a part-time Professor of Practice at LaTrobe University and a keynote speaker on cybersecurity topics.

I am deeply grateful to my family for their unwavering support throughout my journey. Your patience, understanding, and encouragement have been invaluable. A special acknowledgment goes to my son, Murtaza Abbas Kudrati, as he begins his career in cybersecurity. Murtaza, your curiosity and determination inspire me. I am proud of your chosen path and confident you will excel.

Tonci Kaleb is a GRC practitioner with a strong IT background. He has been a programmer, a columnist for ICT portals, an IT quality assurance specialist, a business continuity manager, a data protection officer, a security analyst, and an IT auditor. During his career, he has worked for several companies – mostly international banks. His knowledge, skills, and experience came through working with experts and participating in amazing projects. Tonci has a habit of getting certified in the topics of his work, so he has ISACA CISA, CISM, CRISC, and CDPSE certifications, and he is an ISACA-APMG accredited trainer. Also, he is PECB-certified: ISO 27001 Lead Auditor, ISO 22301 Lead Implementer, ISO 27701 Lead Implementer, and ISO 42001 Implementer. He holds IAPP CIPM and CIPT certificates.

Tonci lives and works in Split, Croatia. In his spare time, he likes to watch movies and football games and going to cafés on the beach. Besides spending time with his family, he spends time with local Info/Sec and AI/ML community members.

Table of Contents

Preface

Part 1: Foundations of IT Auditing

1

Introduction to IT Auditing

The role and importance of IT auditing

An introduction to an information system (IS) audit and IT audit

The proactive approach – beyond risk assessment

IT auditing in action – case study reviews

The evolution of IT auditing in cybersecurity

The need for a dynamic approach to cybersecurity

Real-time response and proactive security

Current trends and the future outlook of IT auditing

A shift to continuous auditing

An emphasis on data privacy and protection

The future outlook – evolving with the digital landscape

Key concepts and terminology in IT auditing

Navigating through the audit life cycle

Exploring the different types of IT audits

The business process and people in the IT auditing process and planning

The roles of various stakeholders in IT auditing

Summary

2

Audit Planning and Preparation

Understanding the importance of audit planning

Defining audit scope and objectives

Risk assessment and audit approach

Audit risks versus risks identified by the audit mission

Identifying and mitigating potential audit risks

Steps in creating a comprehensive audit plan

Resource allocation and timeline

Identifying and allocating resources

Techniques for resource allocation

Audit methodologies and procedures

Stakeholder engagement and communication

Mapping stakeholders

Planning communication strategies

Summary

Part 2: Auditing IT Systems and Networks

3

Cisco Switches and Routers: Access Methods and Security Assessments

Introduction to basic networking concepts

Understanding Cisco switches and routers

Access methods for Cisco switches and routers

Cisco Catalyst 2960-X series switches

Cisco Catalyst 9200 series switches

Cisco 4000 series integrated services routers (ISRs)

Cisco ASR 1001-X series routers

Security risks associated with Cisco devices

Common vulnerabilities in network devices

Conducting security assessments on Cisco devices

Summary

4

Next-Generation Firewall Auditing

An introduction to NGFWs

The key differentiators of NGFWs

Scenario – auditing file-sharing applications blocked by NGFWs

Common firewall features and security assessment approaches

Example – introducing Healthy Bones Health Services

Example – Palo Alto PAN-OS – its capabilities and auditing techniques

Navigating the PAN-OS interface

Best practices in NGFW configuration and management

Common NGFW Pitfalls

Audit best practices

Summary

5

Cloud Security Auditing

Introduction to cloud security auditing

Understanding the cloud service models

Impact of a cloud model on cloud security auditing

Challenges in cloud auditing

Auditing in Microsoft Azure

Auditing tools in Microsoft Azure

Security architecture’s impact on auditing

Azure security tools and features

Case Study – auditing in an Azure environment

Auditing in AWS

Key AWS services for effective auditing

Utilizing AWS audit tools

Case study – AWS security audit at LittleCricket Inc.

General best practices in cloud security auditing

Crafting comprehensive security policies for cloud environments

Auditing security policies for effectiveness and compliance

Summary

06

Endpoint Security: Windows 10 and Windows 11

Security features in Windows 10 and Windows 11

Overview of built-in security features

Auditing Microsoft Defender

Configuring Microsoft Defender Antivirus settings

Validating Microsoft Defender Antivirus’ effectiveness

Comparing configurations against security baselines

Continuous monitoring and improvement

Evaluating Windows Firewall across both versions

Reviewing Windows Firewall rules and settings

Evaluating inbound and outbound rules

Assessing rule scope and network profiles

Analyzing allowed ports and protocols

Reviewing application-specific rules

Assessing rule grouping and organization

Comparing configurations to best practices and security baselines

Auditing Windows Firewall using PowerShell

Comparing Windows Firewall configurations between Windows 10 and 11

BitLocker and data encryption in Windows 10 and Windows 11

The importance of data encryption in endpoint security

Configuring BitLocker drive encryption

Auditing BitLocker’s configuration and compliance

Summary

7

Linux Systems Auditing

Introduction to Linux

Security configurations that are common in Linux distributions

Auditing SSH configurations

Reviewing and configuring PAM

Checking and configuring system logging and auditing

Assessing and securing file system permissions

Analyzing and hardening kernel security parameters

Managing user access and privileges in Linux

Understanding user and group management in Linux

Auditing and managing sudo privileges

Implementing the principle of least privilege

Identifying and mitigating risks related to user access control

Case study – identifying and remediating excessive user privileges

Auditing firewall and network security with ufw and iptables

Auditing and configuring ufw rules

Auditing and configuring iptables rules

Securing network services and ports

Summary

8

Wireless Access Points and Storage Technology Auditing

Auditing wireless access points

Understanding wireless network architectures and components

Step-by-step guide to auditing wireless access points

Security and compliance in wireless networking

Overview of wireless security standards and regulations

Recommendations for maintaining secure and compliant wireless networks

Storage technology – types and risks

Auditing storage systems for security and compliance

Assessing physical security controls for on-premises storage

Evaluating access controls and user management

Verifying data encryption and key management practices

Auditing backup and restore and disaster recovery processes and resources

Assessing compliance with data protection regulations

Best practices for secure storage configuration and management

Summary

9

Data Protection and Privacy Considerations

Understanding privacy laws and regulations

General Data Protection Regulation (GDPR)

California Consumer Privacy Act (CCPA)

Health Insurance Portability and Accountability Act (HIPAA)

Payment Card Industry Data Security Standard (PCI DSS)

Children’s Online Privacy Protection Act (COPPA)

Gramm-Leach-Bliley Act (GLBA)

Basics of data protection

Personally Identifiable Information (PII)

Protected Health Information (PHI)

Financial Information

Confidential business information

The CIA triad

Identifying and assessing data risks

Implementing data protection measures

Best practices for encryption

The auditor’s role in data privacy and protection

Technical and organizational methods

Third-party risk management

Identifying data privacy and protection risks

Providing recommendations for improvement

Summary

10

Reporting and Remediation

Principles of effective audit reporting

Key elements of an effective audit report

Communicating findings to stakeholders

Key stakeholders in audit communication

Strategies for presenting findings to technical and non-technical audiences

Presenting findings to non-technical audiences

Handling difficult conversations and managing expectations

Prioritizing and planning remediation efforts

Developing a remediation plan

Collaborating with IT teams on corrective actions

Ensuring effective quality assurance of IT audit processes

Conducting peer reviews

Summary

11

Advanced Topics in IT Auditing

Exploring emerging technologies

How to stay ahead of the curve

Future trends in IT auditing

Generative AI’s transformative potential in IT auditing

Introduction to advanced auditing techniques

DISA STIGs

What are DISA STIGs?

Advanced technique focus – DISA STIGs in action

Advanced technique focus – CISA advisories as a proactive auditing tool

Advanced technique focus – NIST CVE, your vulnerability intelligence resource

Preparing for the future of IT auditing

Building your practical skill set

Summary

12

Building an IT Audit Career

Getting started in IT auditing

Key responsibilities and day-to-day tasks

Transitioning into IT auditing from other IT roles

Bridging the gap between IT and auditing

Entry-level positions and job requirements

Essential skills and certifications

Technical skills for IT auditors

Soft skills for success in IT auditing

Key certifications for IT auditors

Navigating career paths in IT auditing

Specializations within IT auditing

Continuous learning and professional development

Staying current with industry trends and best practices

Pursuing advanced certifications and education

Summary

Appendix

Conclusion and Future Outlook

Summarizing the key learnings

The future of IT auditing

An evolving regulatory landscape

Continuous learning and adaptation

Staying current in a dynamic field

The importance of continuous learning

Engaging in professional development

Staying informed

Adapting to change

Encouragement and the next steps for beginners

Reflecting on your journey

The first steps in your IT auditing career

Overcoming challenges

The road ahead

Final encouragement

Summary

Index

Other Books You May Enjoy

Preface

This book is designed to answer the question ‘What is IT auditing?’ for those with little to no experience. IT auditing can often seem like a complex and daunting field, filled with jargon and technical details. My goal in writing this book is to provide a straightforward, practical introduction to the essentials of IT auditing. By focusing on practical examples and real-world scenarios, this book offers a clear and accessible path for newcomers to understand and engage with the core concepts and practices of IT auditing without getting lost in the details.

The IT Audit Field Manual is designed to provide a practical and straightforward guide to IT auditing for beginners. It covers fundamental concepts and practices in a way that’s easy to understand and apply. With step-by-step explanations, software tools that are freely available, and practical examples, the book helps readers build a solid foundation in IT auditing without needing a large or expensive lab. Whether you’re starting your career or seeking to expand your knowledge specific to auditing, this manual offers valuable insights and tools to help you navigate the world of IT auditing confidently.

Who this book is for

The IT Audit Field Manual book is tailored for those embarking on a career in IT auditing, including aspiring IT auditors, IT professionals seeking to specialize in cybersecurity, and anyone involved in the oversight of IT systems, such as IT managers and system administrators. While it is designed for beginners, the book also provides value for seasoned professionals looking to refresh their knowledge.

What this book covers

Chapter 1

, Introduction to IT Auditing, introduces fundamental IT auditing concepts, setting the foundation for understanding its role and importance in modern cybersecurity.

Chapter 2

, Audit Planning and Preparation, covers the essential steps of planning and preparing for IT audits, including scope, objectives, risk assessment, and resource allocation.

Chapter 3

, Cisco Switches and Routers: Access Methods and Security Assessments, focuses on Cisco switches and routers, their roles in networks, and methods for assessing their security configurations.

Chapter 4

, Next-Generation Firewall Auditing, explores next-generation firewalls, their features, and the guidelines for assessing their security effectiveness and compliance.

Chapter 5

, Cloud Security Auditing, introduces the basics of cloud security auditing, covering major cloud service providers and best practices for auditing cloud environments.

Chapter 6

, Endpoint Security: Windows 10 and Windows 11, examines endpoint security for Windows 10 and 11, including auditing security features and ensuring compliance.

Chapter 7

, Linux Systems Auditing, provides a guide to auditing Linux systems, focusing on security configurations, user access controls, and firewall management.

Chapter 8

, Wireless Access Points and Storage Technology Auditing, covers auditing wireless networks and storage technologies, emphasizing security protocols, data protection, and compliance.

Chapter 9

, Data Protection and Privacy Considerations, discusses data protection strategies, privacy regulations, and the role of IT auditors in ensuring compliance with these laws.

Chapter 10

, Reporting and Remediation, details the steps for creating effective audit reports and strategies for addressing and remediating identified issues.

Chapter 11

, Advanced Topics in IT Auditing, introduces advanced IT auditing areas, emerging technologies, and future trends in auditing practices.

Chapter 12

, Building an IT Audit Career, provides guidance on building a successful career in IT auditing, including essential skills, certifications, and professional growth strategies.

Appendix

: Conclusion and Future Outlook summarizes the key takeaways and discusses the future evolution of IT auditing, encouraging continuous learning and adaptation.

To get the most out of this book

To get the most out of this book, you should have a basic understanding of IT concepts and be familiar with common networking terms. Knowing some cybersecurity principles and having experience with IT infrastructure will also be helpful. This book is designed for readers with a beginner to intermediate technical background who are eager to learn more about IT auditing.

Before you begin, ensure that you have access to a computer with the necessary operating systems and software mentioned in the book. It’s recommended to have administrative privileges to install and configure any required tools. Additionally, make sure to update all your software to the latest versions to avoid compatibility issues.

Remember, IT auditing is a dynamic field that evolves rapidly. Some details about these software approaches may change quickly. Stay curious and keep updating your knowledge and skills to stay ahead in your career.

Conventions used

There are a number of text conventions used throughout this book.

Code in text: Indicates code words in text, database table names, folder names, filenames, file extensions, pathnames, dummy URLs, user input, and Twitter handles. Here is an example: Each PC has a unique IP address within the same subnet (192.168.1.x), which allows them to communicate with each other through the switch

A block of code is set as follows:

# These lines stack two password type modules. In this

# example,theuser is given 3 opportunities to enter a

# strong password. Theuse_authtok argument ensures

# that the pam_unix module does not prompt for

# a password, but instead uses the one provided

# by pam_cracklib.

passwd password required pam_cracklib.so retry=3 minlen=12 difok=3

vpasswd password required pam_unix.so use_authtok

When we wish to draw your attention to a particular part of a code block, the relevant lines or items are set in bold:

# The following line keeps a history of the last 5 passwords.

password required pam_pwhistory.so remember=5

Any command-line input or output is written as follows:

show ip interface brief

Bold: Indicates a new term, an important word, or words that you see onscreen. For example, words in menus or dialog boxes appear in the text like this. Here is an example: This foundation allows you to set specific, measurable, achievable, relevant, and time-bound (SMART) objectives.

Tips or important notes

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Part 1: Foundations of IT Auditing

Upon completion of this part, you will understand the fundamental concepts and processes of IT auditing, setting a solid foundation for effective audit planning and execution.

The following chapters are included in this part:

Chapter 1

, Introduction to IT Auditing

Chapter 2

, Audit Planning and Preparation

1

Introduction to IT Auditing

Welcome to Introduction to IT Auditing, the first chapter, where we begin our journey into understanding and mastering the IT audit processes. IT auditing’s value has grown more critical in a world where technology constantly evolves and cybersecurity threats loom large. This chapter will provide a foundational understanding of IT auditing – what it is, why it matters, and how it fits into the broader landscape of information technology and cybersecurity.

We’ll start by demystifying IT auditing as a process, breaking down its components, and illustrating its significance in the modern business world. We will explore the various roles of IT auditing, tracing its evolution from a niche function to a cornerstone of cybersecurity. You’ll be introduced to the key concepts and terminology that form the backbone of IT auditing, providing you with the language and understanding necessary to navigate this field. We’ll also touch on some of the business processes and the people who drive the IT audit process, giving you a holistic view of how IT auditing integrates into the broader organizational context.

By the end of this chapter, you’ll have gained an appreciation for the critical role IT auditing plays in an organization’s overall cybersecurity strategy.

Let’s get started on this exciting journey together, building a strong foundation that will support what you learn throughout the rest of this book and your future career in IT auditing.

This chapter contains the following main sections:

The role and importance of IT auditing

The evolution of IT auditing in cybersecurity

Key concepts and terminology in IT auditing

The business process and people in the IT auditing process and planning

The role and importance of IT auditing

The first time I encountered an IT auditor… well, let’s say that I did not fully appreciate or embrace the value of their visit. I had spent several months personally configuring routers, switches, and servers to the exact specifications provided by the information systems security manager. Who was this outsider showing up to tell me how to manage my network or point out what I did was wrong? How can they come in here and judge what I do?

As you can see, at that point in my career, I didn’t fully understand the role of an IT auditor. Initially, I thought that all an IT auditor did was come in with a checklist, confirm that a setting in the operating system (OS) or router was done according to the standard, and then leave. You will soon see that I was far from accurate in my understanding!

At its heart, IT auditing is about scrutinizing and ensuring that an organization’s technology infrastructure – including everything from software applications to network security – aligns with its strategic goals and operates effectively, efficiently, and securely. You can also consider an auditor an independent evaluator. The audit process involves an intricate and methodical process of assessing, identifying, and mitigating risks, ensuring that the technological backbone of a business is robust and resilient.

However, don’t fall into the same trap I did early in my career and think that all auditing did was check a box and move on. IT auditing is more comprehensive than just the technical review of configurations in your tech stack. It extends into how these systems support and interact with business processes, regulations, and organizational goals. It’s about understanding the big picture – how technology impacts and is influenced by every aspect of the business.

Think of IT auditors as the unsung heroes in the digital shadows. They come into an organization and look into the depths of the technological infrastructure, generally armed with expertise and insight, to ensure that systems function and thrive. Their role has evolved from simple system evaluators, as I had initially viewed them, to strategic advisors, providing crucial insights that drive business decisions.

IT auditing ensures that technology is not only a siloed entity but also a strategic asset that propels an organization forward. Auditors evaluate whether technology systems are adequately designed and configured to meet business objectives, safeguard assets, and ensure efficiency and reliability.

Naturally, as we dig deeper into the essence of IT auditing, we arrive at a critical intersection – security and compliance. Cyber threats are ever-evolving and regulatory demands are increasingly stringent; IT auditing is a vital barrier holding back the flood of demands on IT departments.

Let’s look at the role IT auditing plays in an organization’s cybersecurity strategy. We previously mentioned that IT auditing involves scrutinizing an organization’s technology systems to identify vulnerabilities and weaknesses that could be exploited by cyber attackers. How can these auditors help with the cyber strategy? IT auditors help fortify these systems against potential breaches by conducting a thorough audit. This proactive stance is vital when a cybersecurity incident can have devastating consequences. In Part 2 of this book, we will explore specific technologies that an auditor can leverage to verify that systems are prepared to defend against an attack.

Compliance is another important aspect of IT auditing. With regulations such as General Data Protection Regulation (GDPR), Health Insurance Portability and Accountability Act (HIPAA), Sarbanes-Oxley (SOX) Act, organizations are under increasing pressure to ensure that their technology practices meet legal and ethical standards. IT auditors can help IT departments navigate this complex regulatory landscape. They ensure that an organization’s technology infrastructure and data-handling processes comply with these laws, helping to avoid costly fines and reputational damage. We will explore how the IT auditing process helps identify potential data protection and privacy gaps, along with regulations such as GDPR and HIPAA in Chapter 9

, Data Protection and Privacy Considerations.

IT auditors do more than just identify risks and check for compliance. I made this mistake earlier in my career, believing IT auditors were just there to check the box and move on. They do more than just checkboxes! They provide recommendations and strategies to enhance security postures and ensure ongoing compliance. Their dynamic role involves staying up to date on the latest cybersecurity trends and regulatory changes, as well as adapting auditing practices to meet these evolving demands.

If you are involved with cybersecurity, you will know that it’s a never-ending battle of updates, patches, and verifications. Security and compliance auditing is not a one-time event but a continuous process. IT auditors establish regular audit cycles, adapting their strategies and techniques to respond to new threats and changing regulations. This iterative process ensures that an organization’s defenses remain robust and its compliance posture remains solid, even as digital threats and regulatory demands shift.

By now, you are starting to see that IT auditing is more than just a forced check pushed upon your department by an invisible regulatory entity. You can also improve your risk management through a strong and collaborative auditing process. Audit results can help manage risks that could impact an organization’s technology landscape and, consequently, its operations.

A primary function of IT auditing in risk management is the identification of risks. This includes potential security vulnerabilities, compliance gaps, or operational inefficiencies within IT systems. By systematically evaluating these areas, IT auditors provide organizations with a clear picture of their risk landscape, allowing them to prioritize and address these risks effectively. The insights gained from IT audits are invaluable in guiding strategic decisions. When organizational leaders understand the risks and vulnerabilities within their IT infrastructure, they can make more informed decisions about where to invest resources. This could mean implementing new technologies, enhancing existing security measures, or revising processes to improve efficiency and compliance. IT auditing's strategic role in organizations can be summarized as follows:

A strategic impact on organizations: IT auditing tries to prevent technology from being a siloed entity and remain a strategic asset that propels an organization forward:

IT auditing can help with the alignment of technology infrastructure with strategic goals

Auditing is a critical process to assess, identify, and mitigate risks in the technological backbone of a business

Its role in cybersecurity and compliance: IT auditing plays an important role in an organization’s cybersecurity strategy:

IT auditors are vital in identifying vulnerabilities and strengthening defenses against cyber threats

They play a key role in ensuring compliance with evolving regulations such as GDPR and HIPAA

Beyond checking the box: IT auditors do more than just identify risks and check for compliance:

IT auditing extends to recommending strategies to enhance security postures and ensure ongoing compliance

Auditors stay updated on the latest cybersecurity trends and adapt auditing practices accordingly

A continuous process of improvement: Security and compliance auditing is a continuous process and more than just a one-time event:

Security and compliance auditing is iterative, adapting to new threats and regulatory changes

Regular audit cycles are established to maintain robust defenses and solid compliance postures

Risk management and strategic decision making: Audit results can help manage risks that could impact an organization’s technology landscape and, consequently, its operations:

Audits provide actionable insights to mitigate risks that could disrupt an organization's operations

Audit insights guide strategic decisions, enhancing efficiency, security, and compliance

As you can see, auditors rely on following a process. One of the most significant components of our auditing process is leveraging various frameworks and standards. These frameworks provide structure, guidance, and a common language for IT auditors, greatly enhancing an audit’s effectiveness and consistency. The following is a detailed summary of some of the significant frameworks, focusing on the IT auditor’s role in each. We will explore how auditors leverage these frameworks in greater detail later in this chapter:

Control Objectives for Information and Related Technologies (COBIT):

Developed by Information Systems Audit and Control Association (ISACA) in the 1990s.

Provides a comprehensive framework for IT governance and management.

Offers a set of