As with Information Assurance, Information Technology Auditing is considered a relatively new discipline. However, m uch has changed as it relates to its importance of IT auditing from several key incidents in history. Because of financial fiascos such as Enron, WorldCom, and Global Crossing, as well as the events of September 11, 2001, every industry has come to realize that IT auditing has become crucial in ensuring the integrity of information systems. “The need to control and audit IT has never been greater.” [3]