IT-AUDIT IN THE EUROPEAN UNION: KEY REGULATORY REQUIREMENTS AND CURRENT CHALLENGES OF DIGITAL TRANSFORMATION

Abstract

In the context of rapid digital transformation occurring in the European Union, the role of IT audit is becoming increasingly significant. This study explores key regulatory requirements concerning IT auditing within the framework of new directives such as NIS2, GDPR, and other cybersecurity initiatives. It discusses the essential functions of IT audit, including compliance assessment, risk management, and incident control. Simultaneously, it examines the current challenges organizations face in implementing effective IT auditing, such as the fast-paced evolution of technology, the need to adapt to legislative changes, and the shortage of skilled professionals in cybersecurity. The analysis highlights the necessity of integrating IT auditing into the overall risk management strategy to ensure the security and resilience of the digital infrastructure within the EU.