Trends in IT Auditing: is it all about compliance?
Digital transformations are occurring at a rapid pace, and at times, it seems as if this digital evolution is accelerating exponentially. The technological possibilities are unprecedented, and in the realm of Artificial Intelligence, all options appear to be within reach. However, change also brings uncertainty, often leading to the introduction of more laws and regulations as a natural response.
In recent years, both at the European Union level and nationally, we have seen an increase in legislation and regulations aimed at ensuring the responsible use of information technology. Executives and supervisory authorities are also being held more accountable for the improper or unethical use of IT.
The role of IT Auditing in regulation and compliance
IT auditing plays a crucial role in the implementation of regulations and ensuring compliance. At TIAS School for Business and Society, participants in the Executive Master of IT Auditing tackle current IT audit challenges as part of their final assignment.
Current IT Audit trends
In 2024, the trend was clear: most assignments focused on assessing the implementation of new legislation and regulations. For example, audits examined whether financial institutions were adequately preparing for DORA implementation, whether information security was structured according to NIS2 requirements, whether AI solutions met the basic criteria of the AI EU Act, and whether OT systems were secure, among other critical areas.
Compliance challenges: how realistic are the requirements?
The findings showed that organizations take regulatory compliance seriously, yet there is still significant work to be done to achieve full compliance. Some requirements are overly stringent—sometimes even unrealistic. Insights from IT audits can provide valuable feedback to regulatory bodies. Instead of blindly implementing compliance measures, organizations should focus on a risk-based approach to control implementation.
The future of IT Auditing: beyond compliance
IT auditors can add value not only by advising during the implementation of new technologies but also by independently assessing the defined and implemented controls. In collaboration with NOREA, the Dutch professional association for IT auditors, TIAS remains committed to training critical IT auditors who go beyond compliance and make risk-based decisions.
Advance your career with the Executive Master of IT Auditing
Are you looking to develop your expertise as an IT auditor, ensuring compliance while also making risk-based decisions? The Executive Master of IT Auditing at TIAS equips you with the knowledge and skills to play a crucial role in the dynamic world of IT auditing.
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