THE IMPORTANCE OF SYSTEM AUDITS AND IT GOVERNANCE IN IMPROVING INFORMATION TECHNOLOGY PERFORMANCE IN MEDIUM-SCALE ORGANIZATIONS

Abstract

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   System audit and information technology management are two crucial elements that ensure the implementation of information technology works effectively and efficiently within an organization. This research aims to provide a simple insight into the significance of system audits and IT management in medium-sized organizations.  Through a descriptive-qualitative approach, this study analyzes the advantages of using frameworks such as COBIT 5 in supporting organizations in achieving their business objectives through control and oversight of IT assets. The research findings indicate that organizations that routinely conduct system audits and apply appropriate IT management tend to demonstrate more consistent and measurable IT performance.