Balancing Convenience and Risk
With the proliferation of the use of smart devices throughout organizations, the need to identify and manage risks associated with their use has become paramount. Many CAEs have been challenged to identify the opportunities and threats that the use of smart devices present to the organization and the internal audit activity.
The IIA’s newest Global Technology Audit Guide (GTAG), Auditing Smart Devices: An Internal Auditor’s Guide to Understanding and Auditing Smart Devices, was designed to help internal auditors better understand smart device technology and empower them to ensure the benefits are maximized while the risks are minimized.
Auditing Smart Devices: An Internal Auditor’s Guide to Understanding and Auditing Smart Devices provides guidance to help internal auditors in both identifying the risk landscape associated with smart devices and assuring that the controls and governance policies in place are adequate to mitigate the risks posed to an acceptable level.
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Lifted from www.global.theiia.org