Gartner Research

How to Differentiate and Align the Roles of Security and Audit

Published: 13 September 2013

ID: G00247470

Analyst(s): Tom Scholtz, Khushbu Pratap


Confusion regarding the potential overlap between the roles of information security and internal audit leads to conflict and dysfunctional information risk management. Analyzing and understanding the complementary nature of these crucial functions are fundamental for internal auditors and CISOs.

Table Of Contents
  • Key Challenges



  • Identify and Assess the Primary Differences and Challenges Between Information Security and Audit
  • Establish the Appropriate Information Security Governance Context
  • Identify and Institute Areas of Collaboration

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