Technology assurance involves assessing controls for effectiveness and making recommendations

The text discusses the evolution of technology assurance in restructuring the IT audit function, emphasizing the assessment of technology controls, particularly IT General Controls, cloud adoption, and the shift towards technology as a core aspect of businesses. It highlights the need for IT auditors to consider new threats like AI, IoT, and compliance requirements in their risk and assurance activities. To adapt to the changing landscape, the IT audit function must evolve, incorporating sub-functions like digital technology, emerging technology, and cyberassurance

The importance of staying current with emerging technologies, understanding underlying technologies, and enhancing cybersecurity through specific areas like threat models and cyberassurance is emphasized, underscoring the necessity for IT audit departments to be well-structured and responsive to new challenges. ```
https://www.isaca.org/resources/news-and-trends/industry-news/2024/the-evolution-of-tech-assurance-restructuring-the-it-audit-function