A Optimizing IT System Audits with AI Assistance: A Comparative Review of COBIT, ISO 27001, and NIST Frameworks

Abstract

In an increasingly complex digital landscape, auditing information technology (IT) systems demands adaptive and intelligent approaches. This study aims to compare three major IT audit frameworks—COBIT, ISO 27001, and NIST—while exploring how artificial intelligence (AI) can effectively support the audit process. With AI-assisted literature analysis and framework comparison, this research provides deeper insights into the efficiency, flexibility, and risk focus of each framework. The results reveal that AI integration can accelerate risk assessments, enhance audit recommendation accuracy, and assist organizations in selecting or combining the most suitable frameworks based on strategic and operational needs.