What is the scope of an IT Audit?

According to FFIEC Information TechnologyExamination Handbook, the typical scope of an IT audit :-

• Management
• Operations
• Development & Acquisition
• Information Security
• Business Continuity Planning

As per COBIT, the scope of an IT audit covers the followings:-

• Plan & Organise (PO)
• Acquire & Implement (AI)
• Deliver & Support (DS)
• Monitor & Evaluate (ME)

Whether you are using FFIEC, COBIT or any other methodology, the most important thing is to understand your IT environment and how its support the organisation business.