This course provides learners with an understanding of IT audits from the perspective of internal and independent audits to provide society with quality auditors who meet the needs of IT auditing. The course begins with an overview of IT auditing and legal regulations related to information security and IT auditing. Learners are introduced to the IT audit process, and the tools and techniques used in IT auditing. To implement IT audit programs, knowledge of IT strategy, governance, and risk management is synthesized as a basis for introducing the role of auditors in IT governance, management, and application activities in the organization towards continuous audits. In-depth knowledge of auditing applied systems and the operations of accounting information systems are also supplied to develop professional knowledge and skills for IT audits.