Background of the Study
IT auditing plays a vital role in business risk management by assessing the effectiveness of information technology systems in meeting operational and security objectives. In today’s digital age, companies rely heavily on IT systems, making it crucial to ensure that their IT infrastructure is secure, compliant, and aligned with business goals. This study will evaluate the effectiveness of IT auditing practices in managing business risks in companies in Niger State.
Statement of the Problem
Despite the critical role of IT auditing in risk management, many companies in Niger State may not fully understand its importance or effectively implement auditing practices. This lack of effective auditing can result in security breaches, non-compliance, and missed opportunities for risk mitigation. The study aims to assess how well IT auditing practices are implemented and their effectiveness in reducing business risks.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
This study will focus on companies in Niger State that have implemented IT auditing practices. Limitations may include difficulties in obtaining sensitive internal audit data and varying levels of compliance across different industries.
Definitions of Terms
IT Auditing: The process of evaluating and examining an organization’s IT infrastructure, systems, and operations to ensure they are secure, compliant, and aligned with business objectives.
Business Risk Management: The process of identifying, assessing, and controlling threats to an organization’s capital and earnings, including risks related to information technology.
Risk Mitigation: The strategies and actions taken to reduce or eliminate the risks that an organization faces.
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