How is EY risk assurance different from EY internal audit. Don't both include IT audits?

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Yes and no. With Internal Audit, you could be testing business controls or IT general controls, or both. Risk Assurance purely does IT auditing, including IT general controls and SOC reporting.

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ITRA and internal audits are two separate lines under Risk

But do both include IT audits?

Thanks a lot!

Usually though the IT portion of the internal audit is done by people technically in Risk Assurance. I was in one of the largest risk markets at EY and internal audit pretty much meant business process controls and risk assurance meant IT Audit (either external or internal).

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