Approaches to carrying out IT audit in small and medium business

The relevance of a research is caused by significant growth in number of the enterprises of small and medium business and implementation of the strategy of development for the information technologies (IT) in them in modern conditions. Insufficient return from IT along with high expenses on service of IT systems, leads to such solutions of these problems as use of consulting services and audit. In this regard authors chose such object of research as audit, ways of its carrying out and some problems connected with this direction. Besides types of services of carrying out IT audit, in article key approaches to carrying out audit, identification, high-quality and quantitative risk assessment in two parameters are considered, recommendations about time frames and need of carrying out risk assessment and audit are made, the algorithm of detection of need of carrying out risk analysis and determination of size of potential damage from them is given. Authors give some techniques and the international standards which are recommended for carrying out audit. It is specified that without carrying out audit the successful, adequate, corresponding to the modern legislation functioning of the enterprises is impossible.