در محیط اقتصادی وابسته به فناوری، درک تکامل حسابرسی فناوری اطلاعات نه تنها برای کارایی عملیاتی، بلکه برای ایمنسازی سیستمهای فناوری اطلاعات و مدیریت مؤثر ریسکها ضروری است. امروزه حسابرسی فناوری اطلاعات نقش محوری در بهبود رویههای حسابرسی، تضمین انطباق با قوانین و استانداردها، ارتقای امنیت سایبری، کاهش ریسکهای کسبوکار، تسهیل تصمیمگیری آگاهانه در فضای تحولات دیجیتال، ایفا میکند. در عصر دیجیتال، راهبری و مدیریت ریسکهای فناوری اطلاعات برای سازمانها، حیاتی است، زیراریسکهای فناوری اطلاعات بهطور قابلتوجهی بر پایداری عملیاتی، امنیت دادهها و اعتبار سازمانی تأثیر گذارند. مطالعه حاضر با مروری بر ادبیات، تحلیلی جامع از تکامل حسابرسی فناوری اطلاعات و محرکهای محوری این تکامل در محیط پویای تحولات دیجیتال ارائه کرده است. همچنین این مطالعه ضمن تبیین تعاریف مختلف راهبری فناوری اطلاعات و ابعاد کلیدی آن، دو چارچوب رایج راهبری سیستم فناوری اطلاعات ، COBIT و ITIL را تبیین، و مزایا و معایب هر یک از چارچوبها را تحلیل کرده است. تحلیل نقاط قوت و ضعف این چارچوبها به سازمانها کمک میکند تا رویکردی همسو با اهداف استراتژیک سازمان اتخاذ کنند. با این درک، سازمانها میتوانند توانایی خود را در مدیریت سیستمهای فناوری اطلاعات افزایش داده و مزیت رقابتی خود را در بازارهای پویا، تضمین کنند.
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