Аннотация
Audit acts as an element of ensuring the sustainability of the economic entity, reduces its information risks, given the complexity of the structure and functions of accounting. The article considers the foreign practice of IT audit (IT information technology) using special international standards such as COBIT and ITIL, gives a characteristic of the role, direction of IT audit development in Kazakhstan. IT-audit gives answers to questions of timing of updating of hardware and software, justification of its necessity, establishment of a unified system of management of IS monitoring. The questions of compliance of used information systems and technologies with the goals and objectives of the business, place and ratio of IS and business, ways to optimize investments, adaptation of Kazakhstan IT-audit system to international practice are considered. The study analyzes the optimal IT management, examines the main types and forms of IT audit as a preliminary phase of the study of the existing IS.