Audit Technology and Tools

🧠 Linux DFIR: Auditd – The Kernel’s Black Box Recorder If you’re not leveraging auditd during your Linux investigations, you’re likely missing the most authoritative trail of events available from user space. 📍 What is Auditd? Auditd (Linux Auditing System) logs security-relevant events from the Linux kernel. Think of it as your EDR-lite, built into most distros by default. It’s ideal for detection engineering, intrusion forensics, and compliance validation, if configured correctly. 🔍 What Auditd Can Log ✅ Syscall usage (execve, open, write, etc.) ✅ File access/modifications ✅ Authentication attempts ✅ Privilege escalations ✅ Cron job creation ✅ Binary execution ✅ User/group changes ✅ SELinux/AppArmor denials ✅ Network activity (via enriched rules) With the right ruleset, Auditd gives you a second-by-second breakdown of an attacker’s hands on keyboard. 📊 Key Artifacts to Understand • /var/log/audit/audit.log – Main log file for all audit records • ausearch – Query tool to parse/filter logs • aureport – Summary reporting tool • auditctl – On-the-fly rule management • audit.rules – Persistent rule set ⚙️ Example Forensic Use Case Scenario: Suspicious privilege escalation detected ➡️ You use ausearch -ua <UID> to trace the activity ➡️ See execve call to /usr/bin/python3 with os.setuid(0) ➡️ Correlate to the dropped file with SHA256 ➡️ Triage confirms local privilege escalation using CVE-2021-4034 (PwnKit) Auditd gave you command-line arguments, execution timing, and UID transitions, without needing an agent. 🛠️ Tools That Enhance Auditd ✅ Ausearch & Aureport – Built-in parsing ✅ Osquery – Can query audit logs ✅ Elastic Auditbeat – Ships audit events to SIEM ✅ Falco – Real-time threat detection with similar coverage ✅ Grep + Timeline tools – Simple but powerful 🧷 Pro Tips • Tune your rules: Too noisy = ignored. Too sparse = blind spots. • Use audit rules for: -a always,exit -F arch=b64 -S execve -k exec-log • Group logs by UID, syscall, and timestamp to trace attacker movement. 🔐 Auditd is your deep visibility layer on Linux. It’s not flashy, it’s foundational. #LinuxForensics #Auditd #DFIR #ThreatHunting #SyscallLogging #LinuxSecurity #IncidentResponse #CyberSecurity #SecOps #DetectionEngineering #Auditbeat #ElasticSIEM #LinuxEDR

AI Field Note: We just launched the second iteration of PwC's Simplified Audit for Private Business. Here’s what we learned building it. There was a piece doing the rounds last week about how AI still can't reliably read a PDF. One researcher put "PDF parsing is solved" on a joke timeline of AI progress, right before AGI. It resonated because it's true. In audit, PDFs aren't an academic problem. They're part of the job. Every engagement produces hundreds: invoices, bank statements, contracts, leases, handwritten receipts. Some are clean native files. Many are scanned, formatted inconsistently, or stitched together from multiple sources. Extracting structured, reliable data from these documents into testing workbooks is substantive and necessary audit work. We just released Version 2 of Simplified Audit for Private Business. It's an AI-enabled system built for private company audits under AICPA standards. It reads supporting documentation across formats and quality levels, extracts the relevant fields, matches them to testing samples, and produces structured output with source citations for every data point. It covers 25 test types spanning revenue, inventory, fixed assets, accounts receivable, debt, equity, leases, taxes, and operating expenses. The system is built around human judgment, not as a substitute for it. Every output requires an independent, unassisted review. The tool cites its sources so the reviewer can trace each data point back to the original document. It changes the mechanics of the work, but not the professional obligations. We use AI to shift attention from transcription to evaluation. The signal was always there. It just competed with a lot of noise. In high-stakes work, human oversight isn't a temporary control. It's structural. AI changes what professional attention is for (not whether it's needed). Cited, traceable output reviewed by an independent professional is more defensible than either alone. The organizations making real progress with AI are the ones starting from specific, unglamorous problems, building systems that work on actual workloads, and designing for the reality that humans stay in the loop. Reading PDFs and populating structured workbooks for private company audits will never make a keynote. But it's where a remarkable amount of professional work lives, and getting it right is how we raise the standard for all.

🚨 AI + Font Forensics = ₹68 Lakh Tax Fraud Busted in Hyderabad 🚨 The Income Tax Department in Hyderabad recently used AI-powered font forensics to uncover a Long-Term Capital Gains (LTCG) fraud worth ₹68.7 lakh. A taxpayer claimed improvement costs from a bill dated 2002, but AI tools flagged the use of the Calibri font—which was only released in 2006–07. This inconsistency exposed the document as forged, prompting a revised ITR and additional taxes paid . 🔍 Why This Matters for Auditors & Risk Professionals 1. Innovative Forensics AI isn't just for big data and predictive insights—it’s now a frontline tool in document authenticity verification. Font analysis is a low-cost, high-impact method. 2. Red-flag Awareness It’s not enough to verify the content—verify the context. Details like font age, metadata timestamps, or even document origin can reveal fraud. 3. Regulatory Relevance Tax authorities are stepping up forensic capabilities. Expect similar methods to be applied in other regulatory areas—GST, money laundering, financial filings. 4.Upgrade Your Toolkit Incorporate similar forensic checks—font, metadata, version histories—into due diligence, vendor audits, expense claim reviews, and whistleblower investigations. ✅ Action Steps ✅ Add font & metadata analysis to your internal audit and investigation playbooks. ✅ Train teams to look beyond signatures—validate document authenticity at a granular level. ✅ Evaluate simple AI tools that can detect anomalies in fonts or document history. ✅ Share this knowledge in audit committees, risk forums, and compliance training. This case is another reminder: fraudsters adapt, but so must we. In a world where even fonts can betray deception, staying ahead requires curiosity, precision, and technology-backed scrutiny. What forensic techniques are you using to catch today’s more subtle frauds? #Forensics #Audit #RiskManagement #AI #InternalAudit #Compliance

Just built an IT Audit AI agent use case — and it’s only the beginning. Having shared posts over the past few weeks about the disruption Agentic AI is bringing to technology auditing, I thought… why not get stuck in myself? What many people don’t know: I started out as a coder. My early career included hacking Linux as a teenager — and now, years later, I’ve rekindled that curiosity. As a leader, I believe it’s important to understand things hands-on — especially when advising clients or coaching teams. I recently highlighted the emerging skills needed in risk and audit, and decided to upgrade myself. This week, I built a document summarisation agent using Python and OpenAI. I know there’s tons out there, but the point here is I put this together myself and any IT Internal Audit/ Compliance team can do this too! It scans long PDF reports, extracts key insights, and generates audit-relevant summaries — within seconds. Think about the time saved on policies, SOC reports, or control narratives. But more than that: Agentic AI isn’t just a trend. It’s a smart, practical partner for IT risk professionals. I’ve written a whitepaper on “Agentic AI in IT Risk & Controls” exploring how goal-driven agents can enable: • Continuous control monitoring • Automated evidence collection • Change risk evaluation in DevOps • Vendor risk review automation • Narrative generation for audit reports Client example: One of our consumer & retail clients manages over 20 third-party systems. To improve access reviews and change assurance, we deployed an agent that connects to ServiceNow and IAM logs, flags risky changes, and drafts evidence summaries. It’s reducing audit prep time and enabling real-time insight. At EY, our audit and technology risk teams are diving deep into how Agentic AI is disrupting business processes. We’re mapping out new risk models and defining what future-ready auditors will need in terms of skills and mindset. We’ll be sharing our views on this changing compliance landscape soon. Big thanks to Piers C. Maree-Louise Kernick Gareth James Abhishek Mohal Jason Walters Danila Solovyev Kevin Duthie — and everyone else helping shape the future of digital trust. If you’re in risk, audit, or compliance — or just curious about how AI is reshaping our field — let’s connect. The journey has only just begun. #ITRisk #AI #AgenticAI #Python #AuditInnovation #OpenAI #RiskTransformation #DigitalTrust #Leadership

🧾 ISACA releases the new IT Audit Framework 🔍🌐 ISACA has published the 5th Edition of the IT Audit Framework, a major refresh that aligns #ITaudit with how technology (and #risk) actually look today: cloud ecosystems, AI/ML, automation, third-party dependence, and rising expectations for digital trust.  ISACA also highlights that adherence to #ITAF is a requirement for #CISA certified professionals, which makes this update especially relevant for the global #audit community.  ✅ ITAF has always provided structure for planning, performing and reporting IT audit work. What changed is the environment: ➡️ IT is no longer a closed perimeter, it’s a digital ecosystem across cloud/SaaS/APIs/third parties. ➡️ Audit teams are expected to deliver faster insights, use analytics, and operate closer to the business. ➡️ Emerging tech introduces new risk patterns that don’t fit “traditional control checklists.” ITAF 5 is a response to that reality, modernizing terminology, scope, and practical guidance. #ISACA summarizes key updates in four themes: ✅ Modernized content and scope ITAF 5 updates definitions and examples to reflect modern technologies like #cloudcomputing, #AI / #ML, and business automation, moving beyond the older “traditional IT controls” focus. ✅ Digital trust and emerging technology integration Digital trust concepts are woven through the audit lifecycle, and the framework adds guidance for AI/ML auditing, aligned with ISACA’s broader AI audit resources. ✅ More practical and usable for organizations of all sizes ISACA explicitly calls out improved clarity, more practical language, and better usability. ✅ Broader audit practices and governance expectations The scope expands to include data analytics, agile auditing, continuous assurance, and #AIgovernance, plus stronger expectations around transparency and oversight of automated systems. 📘What’s inside ITAF 5 keeps a clear structure: Standards (mandatory), Guidelines (recommended), and Tools & Techniques, with Standards grouped into: ➡️ General Standards (1000 series): ethics, independence, objectivity, due care, proficiency, criteria, assertions ➡️ Performance Standards (1200 series): planning, risk assessment, evidence, supervision, use of experts, irregularities ➡️Reporting Standards (1400 series): reporting and follow-up 🎯Companion guidance Alongside ITAF 5, ISACA also updated companion guidance, including Performance Guidelines 2208: Information Technology Audit Sampling.  This is very practical in 2026 reality: massive logs, cloud events, identity records, CI/CD pipelines, and a constant push toward data-driven assurance. The guidance explicitly discusses statistical, nonstatistical, data-driven (analytics-enabled) and hybrid sampling approaches, and even addresses when sampling is inappropriate.  #cybersecurity #riskmanagement #ITGRC #TheSOC2 #ITGRCAdvisory #BWAdvisory #AkademiaITGRC CyberMadeInPoland Cyber London Jan Anisimowicz, PMP, CISM, CRISC, ESG

Dear IT Auditors, Database Audit and Logging and Monitoring Review If a database is compromised and no one notices, the damage multiplies. That’s why logging and monitoring are among the most important controls in any database environment. They transform silent systems into transparent ones and allow organizations to detect and respond before it’s too late. 📌 Start with the Logging Policy Every audit should begin with policy. Review whether the organization’s logging and monitoring policy clearly defines which events must be logged, how long logs are retained, and who reviews them. A clear policy sets the foundation for consistency and accountability. 📌 Database Audit Logging Configuration Verify that database auditing is enabled. Logs should capture key events such as logins, privilege escalations, failed login attempts, data exports, and schema modifications. Each log entry must record the user, timestamp, and source. If these details are missing, traceability is lost. 📌 Centralized Log Management Confirm whether logs are sent to a centralized log management platform or Security Information and Event Management (SIEM) system. Centralization helps detect patterns across systems, identify correlated events, and prevent attackers from deleting evidence locally. 📌 Access to Logs Audit who can access, modify, or delete logs. Only security and audit personnel should have this right. Privileged users with the ability to alter logs represent a major risk; they can hide their own actions. 📌 Real-Time Monitoring and Alerts Ensure monitoring tools generate alerts for unusual behavior such as mass data extraction, multiple failed logins, or off-hours access. These alerts should feed into an incident response process, not just remain unread in dashboards. 📌 Retention and Storage Logs are valuable only if they exist when needed. Check retention periods and storage security. Logs related to financial systems or regulated data may require longer retention to meet compliance obligations. 📌 Integration with Incident Response Logs must support quick investigation. Confirm that the incident response team uses them to analyze breaches or suspicious activity. Monitoring without response is simply observation, not protection. 📌 Audit Evidence Key evidence includes audit policy documents, SIEM configurations, access control lists, alert reports, and sample database logs. These demonstrate that events are captured, reviewed, and acted upon effectively. Logging and monitoring provide visibility, the most essential element in security. Without visibility, even the strongest controls can be bypassed quietly. A well-audited monitoring process ensures the organization not only secures data but also knows exactly when, where, and how it’s accessed. #DatabaseSecurity #ITAudit #CyberSecurityAudit #Logging #Monitoring #SIEM #RiskManagement #IncidentResponse #GRC #InformationSecurity #CyberVerge #CyberYard

Are you prepared for the storm that may be brewing in your cloud environment?  With the right tools and strategies, you can secure your assets and fortify your defenses. Here’s your Advanced Cloud Security Audit Checklist using open-source tools:  ➡️ Cloud Resource Inventory Management   - Use CloudMapper to discover and map all cloud assets.   - Ensure accurate asset tracking for security visibility.  ➡️ IAM Configuration Analysis   - Audit IAM policies with PMapper to identify risks.   - Enforce least privilege access to minimize the attack surface.  ➡️ Data Encryption Verification   - Validate encryption protocols with OpenSSL & AWS KMS.   - Ensure data encryption at rest and in transit.  ➡️ Network Security & Vulnerability Assessment   - Scan security groups & NACLs using Scout2 or Prowler.   - Detect unintended access points and misconfigurations.  ➡️ API Security & Vulnerability Scanning   - Test API authentication with OWASP ZAP or APIsec.   - Identify API weaknesses and prevent unauthorized access.  ➡️ Cloud Penetration Testing & Vulnerability Scanning   - Continuously scan for vulnerabilities using OpenVAS or Nessus.   - Detect and remediate security flaws in cloud infrastructure.  ➡️ IaC Security Auditing   - Review Terraform & CloudFormation with Checkov.   - Detect misconfigurations before deployment.  ➡️ Logging & Cloud Activity Monitoring   - Aggregate security logs using ELK Stack or Wazuh.   - Perform anomaly detection to spot suspicious activity.  ➡️ Cloud Compliance & Regulatory Monitoring   - Automate security compliance checks with Cloud Custodian.   - Ensure adherence to GDPR, HIPAA, and SOC 2 standards.  ➡️ Audit Trail & Incident Response   - Monitor cloud logs using AWS CloudTrail or Google Audit Logs.   - Track administrative activity and detect threats early.  ➡️ MFA Enforcement & Audit   - Verify MFA settings across critical accounts.   - Enforce multi-factor authentication using MFA Checker.  ➡️ Cloud Backup & Disaster Recovery   - Perform integrity checks using Duplicity or Restic.   - Validate recovery point objectives (RPO) and test restores.  Follow Satyender Sharma for more insights !

The use-cases for AI and GenAI are truly limitless.    One of the new ways Deloitte is leveraging #GenAI is by supporting internal audit teams in their development of #AI strategies and applied capabilities. Not only are these tools supporting teams in the day-to-day audit process, but they are allowing them to build toward future-state operating models.    Here are a few of the ways Deloitte is offering AI-powered tools for the audit process:    Dynamic Risk Assessments – We utilize AI to develop end-to-end assessment capabilities to create more proactive models, resulting in a dynamic and iterative #risk assessment lifecycle that evolves with the org’s needs.    AI-on-Demand PODs – Our AI-on-Demand Product Oriented Delivery (POD) service delivery model consists of a team of engineers and designers to help clients develop customizable AI solutions that follow our Trustworthy AI Framework ™ (https://deloi.tt/3ywy7K8).    Automated SOX Scoping – We work with our clients to utilize AI to increase efficiency and save time during the Sarbanes-Oxley (SOX) scoping process. The statistical algorithms we put into place help clients develop a more accurate and risk-aligned scope for their SOX programs.    You can read more about how AI is changing the #audit landscape, here: https://deloi.tt/4d4xRBa Chris Griffin, Trevear Thomas, Dipti Gulati, Lynne Sterrett

If Only … Ideas for an Internal Audit Hackathon in the AI Era A couple of weekends ago I had a rare free hour and I decided that I would try and write down as many ideas that I could – my own personal hackathon! – about what tools I would invent for the AI era of Internal Audit. The easy part was the scribbling. The harder part was trying to interpret my scribbling. And the really hard part would be taking these ideas from the wet ink of an unread LinkedIn post to being something that is actually used with effectivness (and dare I dream - with affection) on a day to day basis. So here is a window into my scrambled thoughts as to what I would love to see developed (noting some may already be out there and I haven't come across them!): 1 - An anomaly detection algorithm that flags unusual journal entries or transactions based on historical patterns 2 - A network analysis tool that visualises unusual relationships between employees, vendors, and transactions 3 - A solution that identifies interdependencies between risks that might create cascading failures 4 - An intelligent workpaper bot that automatically pulls supporting documentation based on audit queries 5 - An AI document classifier that automatically categorises and routes audit evidence 6 - Voice-to-workpaper technology that transcribes and organises auditor observations 7 - Predictive models for resource allocation across audit projects based on risk factors and auditor expertise 8 - A multi-dimensional algorithm that groups similar processes across departments to identify control standardisation opportunities 9 - A recommendation tracking system that predicts implementation challenges before they occur 10 - An AI coach that provides real-time guidance to junior auditors during fieldwork 11 - A recommendation prioritisation algorithm that quantifies potential business impact and implementation effort 12 - Fraud detection models that learn from past investigations 13 - A multi-lingual audit bot that enables consistent global audit approaches across language barriers 14 - Predictive models that identify potential conflicts of interest before they manifest in transactions 15 - An "organisational digital twin" that simulates the entire company's processes, allowing auditors to test control failures safely in a virtual environment 16 - AI-powered "audit glasses" that highlight control weaknesses and anomalies in real-time as auditors walk through facilities 17 - Holographic visualisation tools that create immersive, three-dimensional representations of audit findings that executives can "walk through" 18 - Self-healing control systems that automatically identify, diagnose, and fix control weaknesses without human intervention 19 - Audit drones that physically inspect facilities, count inventory, and document observations 20 - Swarm intelligence systems where hundreds (millions?) of micro-audit programs simultaneously evaluate different risk dimensions.

IT Audit Framework (ITAF) 5th Edition! ISACA has unveiled the fifth edition of its flagship IT Audit Framework (ITAF): A Professional Practices Framework for IT Audit. The release is timely and forward-looking refresh that equips IT audit and assurance professionals to navigate today’s fast-evolving digital landscape. The new edition brings sharper terminology, contemporary real-world examples, and a broader scope that embraces emerging technologies, digital trust principles, and innovative audit approaches. ITAF, 5th Edition, provides an array of key updates from the previous edition. Adherence with ITAF is a requirement for #CISA-certified professionals. At its core, ITAF, 5th Edition delivers a robust set of standards covering: - The roles, responsibilities, ethics, and #professional conduct expected of IT audit practitioners. - Essential knowledge and #skills for the field. - Clear definitions of key terms and concepts unique to IT audit and assurance. - Practical guidance and techniques for every stage of engagements from strategic planning and execution to insightful reporting What’s more, it seamlessly integrates ISACA’s latest resources (including dedicated AI audit guidance) while empowering both classic assurance practices and cutting-edge methods like data analytics, agile #auditing, automation, and continuous assurance. Whether you’re upholding governance in complex digital #ecosystems, ensuring transparency in AI systems, or building trust amid rapid technological change, this free, globally relevant framework (mandatory for CISA holders) positions audit #professionals as strategic partners in strengthening organizational #resilience and digital confidence. Dive into the updated ITAF today and stay ahead in an era where #technology never stands still. It’s freely accessible here https://lnkd.in/eaUPnjXJ