GTAG: Auditing Computing Infrastructure and IT Operations
Computing infrastructure and IT operations are the fundamental technology assets and services required for organizations to conduct business operations, manage data, and achieve objectives
This guide helps internal auditors assess risks, evaluate controls, and ensure IT infrastructure and operations support organizational performance, continuity, and resilience
This guide expands on “IT Infrastructure” section of the GTAG “IT Essentials for Internal Auditors,” providing an in-depth look at risks and controls relevant to the hardware and software that run an organization’s technology environment.