Efficiency Audit of Organization IT Safety

The aim of the master's thesis is to develop the IMO of the efficiency audit of organization IT-safety. The work is based on the Russian and foreign authors` researches in the field of analysis and assessment of information security risks, standards of IT-risks and audit. Chapter one, "Content and Methodology of the Efficiency Audit of Organization IT Safety", describes the purpose, tasks, methods, criteria and tools for performance efficiency audit, also it explores alternatives for ensuring the information systems security in organizations. The second chapter, "Information Base for the Efficiency Audit of Organization IT Safety", covers the legal framework for auditing, determines the characteristics of organization, describes the information of the audited entity and the external environment, and assesses the materiality of the information. In the third chapter, "Procedures, Technology and Results of the Efficiency Audit of Organization IT Safety ", an assessment of the risks of organization activity and reliability of the internal control system are conducted, a plan and program for the efficiency audit are created, and some audit procedures are performed. The theoretical significance of the master's thesis is to develop new methods for efficiency audit of organization IT -safety. Conclusions, studies and suggested methodological recommendations can be used at enterprises where the security of information, technical facilities and technologies are an important part of conducting economic activity, as an IMO, as well as consulting and information materials for managers.