EVOLVING THE IT AUDIT

Abstract

The article deals with contemporary issues with regard to carry out audit monitoring and to create an effective IT audit plan for the organization. Modern technologies are becoming an integral 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 expose 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. 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.

Key words: audit, IT audit, IT infrastructure, risk, audit plan evolving.