ТЕОРЕТИЧНІ ТА МЕТОДИЧНІ ЗАСАДИ ІТ-АУДИТУ ЯК ІНСТРУМЕНТУ СТРАТЕГІЧНОГО УПРАВЛІННЯ ПІДПРИЄМСТВОМ
| Main Authors: | Гладун Володимир Романович, Крет Ігор Зиновійовичv |
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| Format: | Article Journal |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/2631437 |
Daftar Isi:
- The purpose of the article is to formulate and develop the theoretical and methodological foundations of IT auditing as an instrument of strategic management of the enterprise. The current practice of doing business in Ukraine proves that today, in the conditions of rapid development of scientific and technological progress and deepening of the informatization of processes, the development of any enterprise directly depends on the information technologies used in the control systems. Under these circumstances, IT audit as a component of the audit system of the enterprise (institution, organization) is very relevant and important. It has been established that IT audit (audit of information technologies) is an independent review (examination) by an auditor (a competent expert or a group of specialists) of the IT environment of the enterprise in order to obtain complete and objective information (reliable facts, qualitative and quantitative assessments) about its the current state (this subsystem of the enterprise), the formation of an objective audit opinion, as well as providing recommendations for improving the IT environment. It is revealed that the main stages of IT audit are: 1) preliminary IT diagnostics; 2) audit of IT infrastructure; 3) IT department audit; 4) IT security audit; 5) monitoring the implementation of IT audit recommendations. It is proved that conducting IT audits based on the best practices in the field of information technology management of the enterprise (institutions, organizations) guarantees the observance of such modern management approaches as: system, process, functional, process-structured, as well as principles of strategic enterprise management. The prospect of further exploration in this scientific direction is the study of the state of regulatory and information security audit in Ukraine and Member States of the European Union.