Abstract
Abstract
This study aims to provide an overview of various IT guidance that is most frequently used in current IT audit practices. The methodology of this research uses a qualitative approach with side-by-side comparison techniques. The result of this study is a comparison of eight IT audit guidance with the five aspects: institution/source, category, main target, purpose, and scope. In addition, this research also provides practical guidance that contains the key factors that should be considered when determining IT audit guidance.
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