New Global Technology Audit Guide from IIA. This GTAG is considered "Supplemental Guidanc" and provides additional information, advice, and best practices for providing internal audit services.
Global Technology Audit Guide (GTAG) – Recommended Guidance
Information technology is a fundamental part of all organizations, so internal auditors should have a fundamental understanding of their organization’s IT functions and processes.
Because IT is imperative to business strategy, understanding the impact technology can have on business processes and making accurate and timely recommendations can elevate internal audit as a trusted advisor and value creator.
This guidance will enable internal auditors to understand:
- The relationship between IT and the business.
- The various network structures, components, and related concepts.
- IT infrastructure, including hardware, software, and databases.
- How organizations use, implement, and develop applications.
- Relevant topics such as data analytics, social media, machine learning, RPA, and more.