IT audit possibilities in Lithuanian SME companies

Abstract

Information and communication technologies (ICT) have the decisive influence on competitiveneaa of organization. Efficiency of the ICT management is key factor in modem business process. Thesuccess is not guaranteed by implementing new information system or technologies. In order to prevent ICT risk the IT audit becomes extremely important within organization The aim of the article is to evaluate possibilities of application of exiting IT audit methodologies in small and medium size organizations of Lithuania. The significance and need of IT audit in Lithuania SME companies, existing IT audit methodologies and assessment possibilities are analyzed in the paper.