Enhancing the IT Audit Report Using COBIT 2019

摘要

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.11 There is no better way for internal audit to demonstrate and for senior management to see this value than by directly linking audit report findings to the enterprise's strategy. Further, the alignment and/or enterprise goals can be captured and measured as part of the audit follow-up process.