IT audit aims to assess the internal control structure's design, efficiency, effectiveness, security points, etc. while financial audit aims to assess whether the financial statements present fairly the entity's financial position, results of operations, cash flows, etc. and whether they are in accordance with the respective standards. That's why there are standards for the financial statements evaluations.
The biggest challenge for auditors is the IT audit. We need technical auditors to test the IT systems at company audits. Please watch the attached videos.
Introducing COBIT 5 - YouTube
WHAT IS ITIL - Learn and Gain | Explained through House Construction - YouTube
(19) What's a pen test? | Rapid7 Whiteboard Wednesday - YouTube
(6) What is an IT Audit? | Tech Talk - YouTube
(6) What is Black Box Testing - YouTube
(6) What is White Box Testing? Tutorial with Examples - YouTube
Auditing or internal control duties and responsibilities and even standards are set and clear thats why there are no computerized internal control standards, however the mean of recording is now different. Auditors checked journals and ledgers in traditional means of recording (paper), now these journals are now in different shape (paperless). Yet, one can elaborate on the need to update these standards in order to fullfill the desired assurance of internal control such as checking the accounting system used regularly.