IT audit as a check of compliance with the requirements of the company's business objectives system

Task. The article reveals the essence of IT audit of business processes, evaluates the most important indicators of the system. Model. The study examined IT audit issues, risks, and how IT audit identifies and evaluates controls. In this environment, understanding and managing these risks is absolutely essential for the success of the organization. A key element of this effort should be a well-planned and organized IT audit activity, which begins with the creation, experience and capabilities of a strong IT audit function. Summary. Carrying out an IT audit allows companies to find out if their systems work efficiently and whether they achieve the goals and objectives of their organization. However, this can be done by evaluating the effectiveness of the company’s system. In the event of a problem, the IT auditor helps the organization create a more efficient operating system. Practical importance. Studies have shown that IT audit helps to improve all communications between the company’s business and technology management and is one of the most useful tools for protecting its assets and company’s effectiveness. Although this does not guarantee that the company complies with IT standards, it protects the company from various risks associated with the IT system. In addition, areas of inefficiency will be identified through IT auditing, and time and money will be saved. Originality. The result of the IT audit will make it possible to determine whether the IT infrastructure meets the main objectives of the business, receive recommendations on optimizing its work and plan further development.

IT audit standards, IT audit, audit of information technology