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The Basics of IT Audit by Stephen D. Gantz

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Chapter 6

IT Audit Components

This chapter explores technical aspects of IT auditing in greater depth, identifying different IT components commonly examined using different kinds of IT audit procedures and highlighting the similarities and differences associated with structured examination of different IT subject areas, technologies, environments, or system or solution elements. It reinforces the symbiotic role between IT auditing and governance, risk management, and compliance functions within an enterprise. It also highlights the importance for organizations to define an appropriately scoped audit universe with input from risk management and other governance decisions, and to determine what assets to audit in what order. IT audits are performed ...

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