Article Search By: En. Mohd Syairol Azwan bin Shabudin (Pegawai Kewangan)

Source: www.itgovernance.co.uk & http://www.journalofaccountancy.com

IT governance is the set of processes and practices that ensure the alignment of IT with the organization’s strategies and objectives, the effective and efficient use of IT resources, the management of IT risks, and the compliance with relevant laws and regulations1. IT governance is an essential component of corporate governance, as IT plays a vital role in supporting and enabling the achievement of business goals.

However, IT governance is not a one-time activity, but a continuous process that requires regular monitoring and evaluation. This is where auditing IT governance comes in. Auditing IT governance is the process of assessing whether the IT governance framework of the organization is appropriate, effective, and functioning as intended, and providing assurance and recommendations to stakeholders.

IT governance is the process of ensuring that IT resources are aligned with the strategic objectives and values of an entity. IT governance covers aspects such as IT strategy, policies, standards, roles, responsibilities, performance measurement, risk management, and assurance.

Auditors need to assess the effectiveness of their clients’ IT governance structures and processes, as well as the reliability and security of their IT systems and data.

Date of Input: 31/10/2023 | Updated: 31/10/2023 | muhammad.isam