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IT Essentials — Introduction to IT
TOPIC 4: SUMMARY
Learning Objectives
These learning objectives were covered in this course.
• Describe the basic concepts of IT.
• Identify risks related to IT.
• Assess risks related to IT.
• Recognize the purpose and applications of IT control frameworks and basic IT controls.
• Describe IT governance.
Additional Resources
Additional resources for further reading include The IIA Global Technology Audit Guide: “IT
Essentials for Internal Auditors, 2020.”
Summary
Information technology is essential for most business process. Processes’ reliance on technology has
changed threat landscapes; and with that, changed the way internal auditors perform process
assessments. The line between what is a business control and a technical control are blurring with
automation and so too, is the ability to parse out activities that are performed by traditional
operational, financial, and IT auditors.
In this course, you were introduced to basic IT concepts, related risks and controls, and IT
governance, with an emphasis on the significant role that IT operations perform in enabling
organizational success. This course has prepared you, the internal auditor, with fundamentals for
building proficiencies needed to perform IT-related internal audit assurance services.
Copyright © 2020 by The Institute of Internal Auditors, Inc. All rights reserved.
