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The Basics of IT Audit by Stephen D. Gantz

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Chapter 7

IT Audit Drivers

This chapter identifies and describes major drivers of IT auditing, including laws and regulations, industry standards and certification, and internal objectives such as operational effectiveness and quality improvement. It distinguishes between drivers primarily coming from external sources, especially laws and regulatory frameworks, and internal sources tied to strategic management, governance, or performance. It summarizes the major provisions and subsequent rules promulgated to enforce industry or sector-specific laws and regulations. It also briefly describes commonly sought standards for which organizations pursue certification. The intent is not to provide authoritative legal guidance on implementation of or compliance ...

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