Vliv IT auditu na zlepšení IT prostředí: Analýza účinnosti doporučení týkajících se IT General Controls

This thesis focuses on evaluating the benefits of IT audits aimed at the fundamental IT control mechanisms known as General IT Controls (GITC), with an emphasis on the scope of Design and Implementation (D&I) activities. The objective is to determine the impact of these audits on improving IT environments, especially in the context of smaller organizations with limited IT resources. The thesis evaluates the effectiveness of audit recommendations, the collaboration between auditors and IT managers, and the barriers to implementing these recommendations. The research is based on a qualitative analysis of interviews with IT managers, providing an in-depth view of the perceived benefits of IT audits, their efficiency, and possible areas for improvement. The results aim to provide practical recommendations for more effective audit implementation and improvements in IT processes.