The Role of IT Auditing in Enhancing Cybersecurity Risk Management and Compliance Monitoring

Abstract

The contemporary digital landscape presents organizations with unprecedented challenges
in managing cybersecurity risks while maintaining regulatory compliance. Traditional IT
auditing approaches have primarily focused on retrospective compliance verification, often
failing to address the dynamic nature of modern cyber threats. This research introduces a
paradigm shift in IT auditing by proposing an integrated framework that combines continuous monitoring capabilities with adaptive risk assessment methodologies. The fundamental
premise of this study is that IT auditing should evolve from a static compliance function
to a dynamic risk management tool that proactively identifies and mitigates cybersecurity
threats.
Current literature predominantly treats IT auditing and cybersecurity risk management
as separate disciplines, with limited integration between compliance monitoring and threat
detection. This research bridges this gap by developing a unified framework that leverages
emerging technologies to create a synergistic relationship between auditing functions and
security operations. The novelty of our approach lies in the application of quantum-inspired
algorithms for risk prediction and the implementation of distributed ledger technology for
immutable audit trails