Requirement and Potential for Modernizing IT Risk Universe in IT Audit Plan

Abstract

In digital transformation, modernization IT risk universe plays a major role in planning an effective IT audit program. This paper describes a new requirement in IT audit practices and suggests an IT risk universe framework for the development of IT risk universe toward a more modern (digital transformation setting). This paper concludes with research prospects that can support and intensify research for modernizing IT risk universe in modern IT audit.