Energy-efficient internal audit for IT-risks in municipal facilities and environmental technologies

Abstract

In this study, the authors analyze the contemporary factors within the external environment that impact the operation of municipal facilities and environmental technology endeavors, provided special emphasis to energy management and sustainability. The main goal of this research is to tailor the internal audit system to accommodate the evolving external landscape in the realm of municipal facilities and environmental technologies, ultimately advancing its efficiency. Employing a blend of analytical and synthetic techniques, along with logical and systematic approaches, the authors combine traditional internal audit methodologies with process-based management in the context of energy-efficient municipal facilities and environmental technologies. Notably, the focus of this investigation centers on addressing IT risks, which are deemed among the most consequential yet under-addressed components within the internal audit system, mainly due to the novelty of this trend in this sector. This study delves into the outcomes of an extensive exploration of IT risks, encompassing their classification and the categorization of information system and information technology risks, all of which are detailed in this article. Additionally, the research introduces a comprehensive methodology for conducting internal audits of IT risks within the sphere of municipal facilities and environmental technologies. Finally, it provides insight into the results of testing and the implementation of this methodology within a substantial municipal facility, shedding light on its practical applicability in this context.