Identity and access management controls safeguard the confidentiality and integrity of systems and data by restricting users to only the rights needed to fulfill authorized actions.
This guide, now updated to align with the Global Internal Audit StandardsTM, helps internal auditors understand key terms and how to approach an audit engagement to ensure their organization’s IAM protocols mitigate potential security risks. Internal auditors will be able to provide assurance that controls for managing access to IT resources are well designed and effectively implemented.
This guidance supersedes the previous edition published in 2021.
