IIA’s Latest GTAG Tackles Increasing Important Issue of Auditing IT Governance
GTAG 17: Auditing IT Governance provides internal auditors, in both the public and private sectors, with the knowledge necessary to fulfill their responsibilities in providing assurance and consulting services for IT governance.
The guidance covers aspects of governance that should be in place to ensure IT supports the organization’s strategies and objectives, and discusses red flags to look for that might signal this is not the case.
It also describes elements of effective governance and performance frameworks, while providing examples of what has and has not worked in actual practice. In addition, this GTAG provides example controls that address IT governance risks, audit planning, verification, testing, and reporting actions to assist in the development of practical audit programs. Finally, it provides guidelines to facilitate IT governance by providing direction on how to scope the engagement, define audit objectives, and evaluate related risks and controls.
IIA Practice Guides provide guidance for conducting internal audit activities. They represent strongly recommended guidance that includes detailed processes and procedures such as tools and techniques, programs, and step-by-step approaches for effective implementation of The IIA’s mandatory guidance.