Evolving the IT audit

Abstract

Nowadays, modern technologies are becoming an essential part of any organization's activities, therefore the main priority for internal audit is to perform IT risk assessment and management control in consulting. Therefore, IT environment programs and computer operations as a part of the IT infrastructure have to be appreciated by auditors. Monitoring of IT infrastructure will afford auditors to uncover infrastructure vulnerability. The basis for assessing infrastructure vulnerability that affects internal organization structure is formed by the monitoring system of IT hardware, software, network and data components. For example, systems and networks connected to the Internet are exposed to threats that do not exist for self-contained systems and networks. When thorough understanding of the IT environment has been achieved, the executive auditor and the internal audit group can perform the risk assessment and develop the audit plan. Evolving an audit plan, many administrative factors are have to be taken into account, such as a kind of industry, revenue, a type of revenue, process complexity, and geographic location. Two factors that openly affect risk assessment and the very essence to audit IT environment are process and its role. Key words: audit, IT audit, IT infrastructure, risk, audit plan evolving.