IT Essentials for Internal Auditors: Governance
Global Guidance | Global Technology Audit Guide (GTAG) | Recommended | Issued and Effective | November 12, 2026
Technology is fundamental to how organizations operate, making a strong foundation in IT essential for today’s internal auditor. This guide builds that foundation by explaining key concepts in IT governance, business enablement, operations, project and system delivery, and service monitoring enabling auditors to understand IT objectives, recognize related risks, and engage confidently with IT and business stakeholders.
As technology, business models, and delivery methods evolve, the guide helps internal auditors strengthen the technical fluency needed to provide relevant and credible assurance. Combined with core audit competencies, this knowledge enables auditors to assess IT-related risk more effectively, communicate across the organization, and contribute greater insight as trusted advisors in an increasingly technology-driven environment.
Tools to use with this guide
IT Governance Risks, Controls, and Walkthrough Questions
IT Essentials for Internal Auditors suite