2009 IT Audit Benchmarking Study: Executive Summary and Report
The IIA's and IIA's Research Foundation Global Audit Information Network releases its first annual IT audit benchmarking study report. Developed in collaboration with The IIA's Technology Practices department, the report provides a summary of key study findings and recommendations from IIA members to help those looking to establish an effective IT audit process and acquire technology-based audit tools to maximize their internal audit efforts. Of the 138 organizations represented in the study, nearly 100 percent incorporate IT audit activities as part of the internal audit plan. When asked to explain the process used to incorporate IT audit activities into the audit plan, 52.9 percent use an integrated planning approach in which potential IT audit areas are determined as part of the risk assessment process or annual audit planning process.