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IT Audit Fundamentals

Introduction to information technology auditing principles and practices

2025-12-05

IT Audit evaluates the effectiveness of information technology governance, controls, and security. As technology becomes increasingly critical, IT audit skills are essential.

🖥️ Key IT Audit Areas

  • IT Governance: Policies, standards, organizational structure
  • Access Controls: User provisioning, authentication, authorization
  • Change Management: System modifications and updates
  • Data Security: Encryption, data loss prevention, privacy
  • Business Continuity: Backups, disaster recovery, resilience
  • Application Controls: Input validation, processing, output

🔒 General vs. Application Controls

General Controls: IT-wide controls supporting multiple applications (access management, network security)

Application Controls: Specific to individual systems (data validation, reconciliation, audit trails)

📊 Common IT Risks

  • Unauthorized access to systems or data
  • Inadequate change control leading to errors
  • Insufficient backup and recovery capabilities
  • Lack of segregation of duties in IT
  • Unpatched vulnerabilities and outdated systems

💡 Getting Started

Build IT audit skills gradually through training, certifications (CISA, CISSP), and collaboration with IT security teams. Start with high-level controls before diving into technical details.

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