The Internet of Things and IT Auditing

The Internet of Things (
IoT
) has the potential for immense benefits in organizational settings. Unfortunately, these technologies also come with a myriad of vulnerabilities that could serve as channels for cyber‐related attacks. Companies and organizations adopting such technologies would need to employ routine checks and balances periodically to continually ensure the security of the infrastructure. This implies that detailed policies on the installation, integration, and calibration of these
IoT
devices would be required as a standard. Most important of all, comprehensive audits of the organization wide system would be an imperative to maintain a robust and resilient infrastructure impervious to the varied ingenious attacks so widely observed nowadays. This chapter delves into auditing the
IoT
system, particularly examining the need for auditing and the inherent security risks that could surface in the absence of such assessments.