IT Essentials for Internal Auditors: Applications and Emerging Technology
Global Guidance | Global Technology Audit Guide (GTAG) | Recommended | Issued and Effective | November 12, 2026
Applications are central to how organizations process data, execute transactions, and run critical business processes. This guidance builds the foundational knowledge internal auditors need to understand how applications are developed, changed, and interconnected, so they can recognize technology-related risks, assess their business implications, and engage effectively with technology and business stakeholders.
As data analytics, automation, artificial intelligence, and connected technologies reshape business, internal auditors must keep expanding their technology knowledge. The guidance explains how these developments affect risk, governance, and assurance, helping auditors ask informed questions, identify risks earlier, and provide relevant assurance as technology evolves.
Tools to use with this guide
IT Applications Risks, Controls, and Walkthrough Questions
IT Essentials for Internal Auditors suite