it Audit – a concept relatively new to Ukraine, and therefore interpret it differently. In the world's leading countries under the mean annual audit process, confirming that the company's stated business indicators and regulatory standards. By analogy, many leaders of the Ukrainian firms understanding of it audit identified a financial audit in the it field and to a lesser extent with the it consulting. At the same time, it audit (or analytical examination) is often used for such purposes as the first step in "restoring order" in the field of IT: to develop an it strategy, cost management services and ownership of information systems, conducting risk analysis, when you create a configuration database of it resources and development of control procedures change. In the trade press often result in the following definition of the it Audit: Audit Procedure (Surveys) of information technology in the company involves the collection, analysis and granting the company's management about the current state of the it sector, the risks associated with the "problem areas" of information subsystems, and issuing recommendations to reduce these risks and improve the quality of functioning subsystems. The objectives of the it audit can act: Analysis of use of it solutions for compliance business processes, organization of information system that meets business objectives; evaluation of information systems from the functional completeness and compliance with international standards, assessment systems non-functional criteria; analysis of the processes of creating and implementing information systems, processes, maintenance and technical support; estimate the cost of ownership and return on it investment; analysis of problems in information system and proposed solutions.