IT management audits can serve multiple purposes and provide many benefits. First, audits are used to validate compliance with established technology related policies, programs and procedures. Then, audits are also used as an investigative tool, to gather information and analyze current operational conditions for the purposed of recommending specific “policies, programs and procedures”. The primary purpose of a given audit will determine the scope and related execution planning. Validation audits are likely performed on a regularly scheduled basis, with a standardized scope and set of executing procedures. Investigative audits are likely triggered in response to a specific need, and planning will be shaped by unique goals and circumstances. Whatever the purpose, the goal is to ensure that audits serve a purpose, are planned for minimal disruption, and that all results are used to maximize IT value.