IT governance ensures that the operations of IT are aligned with the requirements of the business, and as such is important in determining the return on investment gained from IT initiatives within any organization. Ensuring the IT governance structures are properly aligned to business needs and that they are delivering intended outcomes is where an IT governance audit becomes important.

One vital component of this audit includes the assessment of the framework or structure of the IT governance capability. Auditing IT governance structures provides management with the assurance that the IT governance is effective and supporting the organizations strategy and objectives.

This paper introduces practices and process useful for auditing IT governance structures, and references the Institute of Internal Auditors (IIA) International Standards for the Profession of Internal Auditors guidance as a baseline for the audit process. 

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