IT audit can be an initial step in solving problems of optimization of costs and risk of it projects, an audit of information security, etc. When there is a need for it audit? In most cases, an it audit is related to the modernization of the it infrastructure of enterprise, business expansion, as well as in connection with the change of management personnel. Customer it audit is usually the company's management or its functional units. Reasons for the need for it audit periodically reviewed in the press when discussing the problems and challenges for it departments. However, for Most business leaders of the Ukrainian enterprises of it continues to be unclear on the functions, the opaque "black box". It requires money (and considerable), as a result of the business gets some are not always apparent to management, it support.

In this case, the leaders want to hear the answer to the question: what should be done to put into this "black box" less investment while gaining a higher return? In some cases, leaders are trying, at least in general terms, to understand the internal structure of the "box" and find out how big its efficiency. But regardless of how any question was raised, the essence of it boils down to one thing: how to reduce costs and risks, and increase returns. The most difficult phase of an it audit is the solution to the problem of restructuring their it investments: managers need to understand how well funds are invested in various areas of it and whether they can be redistribute (for example, to increase spending on information systems, reducing support costs).