________ examines IT processes for efficiency, effectiveness, and adequate controls.

• A. Internal auditing
• B. Financial auditing
• C. IT auditing
• D. None of the above

Answer: (C)

IT auditing focuses on evaluating information technology processes, governance, and controls to determine if they are efficient, effective, and adequately controlled. It examines how IT supports business goals, manages risk, and complies with policies and regulations, looking specifically at areas like change and incident management, access controls, and system development and operations. This makes it the best fit for the statement, since the emphasis is directly on IT processes and their controls rather than on the broader scope of the organization or on financial information. Internal auditing can cover IT aspects but has a wider scope across many business areas; financial auditing concentrates on financial statements and financial controls, not the IT domain.