IT auditing is the profession dealing with assessing the automation of the organization and the organization of the automation. IT auditing started as a specialty within the auditing field. Over time, attention has shifted more and more from the product ‘automated information systems’ to development and management processes. To this end, the IT auditor provides assurance within the scope of an engagement.
The field is also receiving a great deal of attention because legislation and regulations are increasingly placing the requirement of demonstrability that organizations are in control with (top) management. An important point hereby is compliance, namely to what extent are the current laws and regulations being complied with?