IT Audit Guidance: Side by Side Comparison

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.