Abstract

The study aims to systematise and analyse the best international practices of conducting IT audits in public institutions to identify effective approaches to its implementation in the context of modern digitalisation and cybersecurity challenges. The methodological basis of the study was a systematic analysis of scientific publications of leading international publications, and regulatory documents of the supreme audit institutions of such countries as the USA, the UK, Germany, Australia, Canada and Singapore. The main trends in the development of IT audit in the public sector were identified: the introduction of a risk-based approach with a focus on the assessment of critical IT systems, active use of big data analytics and artificial intelligence technologies to automate audit procedures, and expansion of the audit scope to include a comprehensive assessment of the cybersecurity of information systems and the effectiveness of digital transformation of public institutions. Based on the analysis of international experience, the key factors of successful IT audit were identified: availability of a standardised methodology for assessing IT risks and controls, systematic professional training of auditors in the field of information technology and cybersecurity, introduction of specialised software tools for automating audit processes, active international cooperation and exchange of experience between supreme audit institutions of different countries. The study established that the introduction of modern approaches and tools of IT audit increased the efficiency of control over the use of state information resources and reduced the risks of cyber incidents. The practical value of the study is determined by development of comprehensive recommendations for improving the methodology and processes of IT audit in the public sector, accounting for successful international practices, modern technological capabilities and current requirements for cybersecurity of critical information infrastructure.

Keywords: digitalisation;, cybersecurity;, standardisation;, control;, evaluation;, modernisation

How to Cite:

Umbet, M., Aliyeva, A., Nurpeissov, R. & Shakharova, A., (2026) “International Practice of Public Sector Information Technology Auditing”, Australasian Accounting, Business and Finance Journal 20(3): 3, 33–52. doi: https://doi.org/10.14453/aabfj.2180