IT auditing, the key for an efficiency of IT governance

Author:Aurelia COSTACHE, KPMG

JEL:

DOI:

Keywords:IT audit, IT governance, risk management, IT auditing, IT standards, KPMG

Abstract:
In today’s environment, in which information technology has an important role in every organization, IT audit has become a necessity. This article presents an overview of the existing IT audit practices, emphasizing their role on increasing the efficiency of the IT governance. Also, the article describes what IT audit means in terms of standards, methodologies, types of audit and steps. \r\n\r\nIn the end it is described the way in which information technology can be used to aid organizations to accomplish their business goals through a proper IT governance system, as well as the auditor’s role in establishing an IT governance framework based on international best practices.

---