IT Essentials for Internal Auditors: Infrastructure and Networks
Global Guidance | Global Technology Audit Guide (GTAG) | Recommended | Issued and Effective | November 12, 2026
A working knowledge of IT infrastructure and networks is essential for internal auditors because these technologies underpin nearly every business process, transaction, and control. This guidance builds that foundational understanding, helping auditors recognize how technology components interconnect, identify where risks may arise, and evaluate their potential impact on the organization.
As technology environments become increasingly virtualized, cloud-based, and interconnected, this knowledge enables auditors to assess technology-related risks with greater confidence and credibility. It also supports more effective engagement scoping, sharper discussions with IT and business stakeholders, and assurance that remains relevant as technologies, architectures, and threats continue to evolve.
Tools to use with this guide
IT Infrastructure and Networks Risks, Controls, and Walkthrough Questions
IT Essentials for Internal Auditors suite