IT Governance, Risk, and Compliance

Feb 17 2012   8:43PM GMT

Auditing IT Governance – Part II

Robert Davis Robert Davis Profile: Robert Davis

Reflective of ISACA standards and guidelines, the IT audit process should be replicated within for-profit and not-for-profit entities. “Topics which should be considered are set by COBIT in the IT Governance Management Guidelines.” However, an audit committee’s perceived mandate and mission may affect IT governance audit approach variability. Furthermore, the IT governance audit approach may vary according to ambit and resources applied. For instance, from an internal audit perspective, as noted in The IIA’s International Professional Practice Framework (IPPF) Standard 2110.A2: “The internal audit activity must assess whether the information technology governance of the organization sustains and supports the organization’s strategies and objectives.” IT governance audit evaluation criteria may also fluctuate due to audit objectives. For example, the IT governance audit assessment paradigm may be based on performance and/or compliance expectations.

View Part I of the Auditing IT Governance series here

 Comment on this Post

 
There was an error processing your information. Please try again later.
Thanks. We'll let you know when a new response is added.
Send me notifications when other members comment.

REGISTER or login:

Forgot Password?
By submitting you agree to receive email from TechTarget and its partners. If you reside outside of the United States, you consent to having your personal data transferred to and processed in the United States. Privacy

Forgot Password

No problem! Submit your e-mail address below. We'll send you an e-mail containing your password.

Your password has been sent to: