Auditing IT Assurance, Compliance, and Improvement
Jerald M Savin · 2025
Performance, Conformance, Compliance, and Continual Improvement are essential aspects of IT. As such, they are significant concerns for IT Audits, especially the monitoring of these aspects. Sarbanes-Oxley mandated an Adequate System of Internal Controls making this a fundamental part of business operations, no longer just a nice to have. Conformance considers IT’s conformity to business policies, procedures, practices, and standards whereas Compliance considers IT’s compliance with regulatory and legal requirements. Continual Improvement and Maturity have become significant business concerns as businesses continually seek to improve their products and services to remain competitive.