APPLICATION OF INTERNATIONAL STANDARDS ON AUDITING IN INFORMATION TECHNOLOGY AUDIT

Abstract

This research focuses on current international standards for management and audit in the field of Information Technology (IT) and their effectiveness in evaluating information systems and reducing IT risks. The study explores the standards provided by COBIT (Control Objectives for Information and Related Technology) and ITIL (Information Technology Infrastructure Library), which are widely used in business structures for IT service needs. COBIT aims to harmonize business and IT strategies and offers a comprehensive framework for IT management and control. ITIL, on the other hand, provides a reference model for organizing IT management based on best practices. The research highlights the key areas covered by COBIT, such as evaluation, direction, monitoring, alignment, planning, organization, building, acquisition, implementation, delivery, service, support, and monitoring. These areas encompass processes related to information resources, system planning, procurement, support, and monitoring. The study emphasizes the importance of aligning control goals with business management goals and conducting audits to identify areas for improvement. Overall, this research aims to provide insights into the benefits and practical implementation of COBIT and ITIL in IT management and audit. By understanding these international standards and their respective frameworks, organizations can optimize IT investments, improve service quality, and achieve effective IT governance.