IT Audit Guidance: Side by Side Comparison
Bayu Rima Aditya (a), Yohana Menzelthe (b)
a) School of Applied Science, Telkom University, Bandung, Indonesia
b) Master of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia
Abstract
This study aims to provide an overview of various IT guidance that is most frequently used in current IT audit practices. The methodology of this research uses a qualitative approach with side-by-side comparison techniques. The result of this study is a comparison of eight IT audit guidance with the five aspects: institution/source, category, main target, purpose, and scope. In addition, this research also provides practical guidance that contains the key factors that should be considered when determining IT audit guidance.
Keywords: IT audit guidance; IT audit standard; IT audit framework, IT audit guideline
Topic: Informatic and Information System