IT Audit, Security, Compliance, and Assurance professionals work in some of the most challenging areas of technology risk. And today's technologies put a different spin on IT auditing as new technology tools cross traditional boundaries and engender new risks. The Cloud, Social Computing, Mobile Computing, BYOD, Big Data, and Business Intelligence all call for the IT auditor to take an enterprise view of related risks and opportunities. A company that thrives by being early to deliver new services via technology must regard technology controls as the enablers of those services. That means: Information security controls must no longer be classified as “overhead” but new and incremental costs must be included in the assessments of the costs and benefits for new technology initiatives. Auditors must assess the relationships between an enterprise and its customers, vendors, business associates, stakeholders, regulators, and even competitors. They must understand how new technologies fit into enterprise strategies and objectives, and ensure the new controls provide ongoing evidence that they function effectively, consistently, and continuously across the enterprise.