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Strategic IT management is increasingly concerned with requirements from regulatory bodies. This conformance part of IT management complements the classic performance side. Ideally both are integrated into IT Governance of an enterprise or organization. With the need to prove compliance with a wide diversity of laws and rules for IT systems (technology, processes, rules) the demand for proven support methods grows. Specifically best practice models are beginning to gain awareness and acceptance for IT Audits and for the less formal IT Assurance projects. The Control Objectives for Information and Related Technology (CobiT) reference model is increasingly being discussed as a framework of choice for IT Audits and IT Assurance. This chapter introduces requirements for IT Audits and IT Assurance projects and discuss the boundaries of applying the CobiT IT Assurance Guide in such environments.

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