Exploring the Effectiveness of IT Audit in Strengthening Information Security and Regulatory Compliance

Posted: Jan 07, 2023

• Jayden Lewis
• Vivienne Davis
• Arianna Rivera

Abstract

The contemporary digital landscape presents organizations with unprecedented challenges in maintaining robust information security while simultaneously navigating an increasingly complex regulatory environment. Information technology audits have emerged as critical mechanisms for assessing and improving organizational security postures and compliance frameworks. However, the fundamental question of how effectively these audits actually strengthen security and compliance remains inadequately explored in existing literature. Traditional approaches to IT audit have often emphasized compliance verification at the expense of proactive security enhancement, creating a potential misalignment between audit activities and genuine risk reduction. This research addresses a significant gap in understanding the conditions under which IT audits most effectively contribute to organizational security and compliance objectives. While numerous studies have examined specific aspects of IT auditing or compliance frameworks, few have comprehensively investigated the intersection of these domains or developed holistic models for evaluating audit effectiveness. The rapid evolution of cyber threats, coupled with expanding regulatory requirements such as GDPR, CCPA, and sector-specific mandates, necessitates a reevaluation of conventional audit practices and their actual impact on organizational resilience.