Modernizing Enterprise IT Audit Governance and Management Practices

Book excerpt: Information technology auditing examines an organization's IT infrastructure, applications, data use, and management policies, procedures, and operational processes against established standards or policies. Modernizing Enterprise IT Audit Governance and Management Practices provides a guide for internal auditors and students to understand the audit context and its place in the broader information security agenda. The book focuses on technology auditing capabilities, risk management, and technology assurance to strike a balance between theory and practice. This book covers modern assurance products and services for emerging technology environments, such as Dev-Ops, Cloud applications, Artificial intelligence, cybersecurity, blockchain, and electronic payment systems. It examines the impact of the pandemic on IT Audit transformation, outlines common IT audit risks, procedures, and involvement in major IT audit areas, and provides up-to-date audit concepts, tools, techniques, and references. This book offers valuable research papers and practice articles on managing risks related to evolving technologies that impact individuals and organizations from an assurance perspective. The inclusive view of technology auditing explores how to conduct auditing in various contexts and the role of emergent technologies in auditing. The book is designed to be used by practitioners, academicians, and students alike in fields of technology risk management, including cybersecurity, audit, and technology, across different roles.