Modernizing IT Audit Function to Support to Support Zero Trust and Cloud Security – A Systematic Review

Aim: This study aims to examine how IT audit functions can be modernised to effectively support Zero Trust and cloud security frameworks in contemporary organisations.  Methods: A systematic review was conducted following the PRISMA 2020 guidelines. Peer-reviewed studies published between 2015 and 2024 were retrieved from databases including Google Scholar, OpenAlex, Crossref, and Semantic Scholar. The review included qualitative, quantitative, and mixed-method studies that focused on Zero Trust and cloud security implementation within IT audit functions. Thematic analysis was used to synthesise data from twelve included studies.  Results (Findings/Discussion): The findings highlight major challenges such as integration complexity, lack of centralised visibility, compliance burdens, and high implementation costs. Core implementation strategies include robust Identity and Access Management (IAM) practices—such as Multi-Factor Authentication (MFA), Single Sign-On (SSO), and federated identity protocols— alongside micro-segmentation, continuous monitoring using SIEM and UEBA, and automation through Policy-as-Code. Cloud-agnostic architectures and phased deployment approaches were found to enhance adaptability and audit alignment across single-cloud, hybrid, and multi-cloud environments.  Conclusion: The review reveals that despite persistent technical and organisational challenges, a set of consistent, security-aligned audit practices can serve as a strategic foundation for modernising IT audit functions. These findings provide a basis for developing resilient audit frameworks aligned with evolving cloud infrastructures.