Auditing in Context
Audit functions in general and IT auditing in particular rarely exist or operate in isolation; instead they serve as important elements in broader organizational strategies and programs such as risk management, compliance, information security, quality management, and IT governance. This chapter offers brief descriptions of each of these disciplines and explains the dependencies and logical composition of such functions and processes influencing and incorporating IT auditing. In so doing, this chapter helps explain in more detail why organizations perform audits (particularly internal audits) and identifies some potential sources of business value organizations that seek to achieve through auditing, referencing ...
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