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.
