ABSTRACT
Technology evolves and impacts the work of internal auditors and their clients, it continues to require the publication of guides to address Information Technology (IT) management, security, and IT controls. The Institute of Internal Auditors (IIA) has released multiple Global Technology Audit Guides (GTAGs) to help in this regard. Information Technology Risk and Controls guide provides an overview of IT risks and controls in non-technical terms. Management of IT Auditing: This guide focuses on IT auditing and the latest developments in the IT environment that allows chief audit executives (CAEs) to better manage their IT audit work. Fraud Prevention and Detection in an Automated World: Technology is an enabler of faster and cheaper operational processing, but also an avenue for fraudsters to perpetrate their crimes. The IIA has published almost twenty Global Technology Audit Guides (GTAGs) to provide additional guidance for internal auditors. Internal auditors can use the GTAGs to improve their review of information technology and information security topics.
