This GTAG, aligned with the Global Internal Audit StandardsTM, helps practitioners gain a better understanding of high-level cybersecurity control objectives, allowing them to maximize the value they provide to organizations and stakeholders during audit engagements. The guide directs practitioners to widely used control frameworks to help identify components of cybersecurity operations, including contributions to system planning and development, as well as controls to prevent or detect cyber incidents. This guidance supersedes the previous edition published in 2022.