AN IT AUDIT AS A TOOL FOR STRATEGIC ENTERPRISE MANAGEMENT

The aim of the article is to form and develop the theoretical and methodological principles of an IT audit as a tool for strategic enterprise management. A scheme for converting economic information into data is presented. It is established that an IT audit (an audit of information technology) is an independent audit (examination) by an auditor (a competent specialist or a group of specialists) of the enterprise IT environment in order to obtain complete and objective information (reliable facts, qualitative and quantitative estimates) about its current state (the state of the given subsystem of the enterprise), form an objective audit report and provide recommendations for improving the IT environment. It is established that the main stages of the IT audit are 1) preliminary IT diagnostics; 2) IT infrastructure audit; 3) IT department audit; 4) IT security audit; 5) monitoring the implementation of IT audit recommendations. It is proved that conducting an IT audit on the basis of best practices in the field of information technology management of an enterprise (institution, organization) guarantees the observance of such modern management approaches as system approach, process approach, functional approach, process and structural approach as well as the principles of strategic management of the enterprise. The prospect for further research in this field is the study of the state of regulatory and legal support for an audit of information technology in Ukraine and member states of the European Union.