Business performance, value and success are more and more depending on information technology governance and on the related IT risk management efficiency. To completely accomplish the main objectives of Auditing, internally or externally sourced, in this era, the introduction of an additional professional tool, the IT Audit, is being increasingly considered as an absolute and indispensable need.This paper aims to treat and emphasize, through comparison and analysis, the necessity and relevance of IT Audit, in both public and private enterprises. IT Audit, as a new important field and strong risk assessment tool of Auditing, drives to a higher level of efficiency and ensures that the enterprise system is getting the maximum business value / performance for itself and for all stakeholders too. Highlighting the evidenced advantages of an effective IT Audit through best practices, the paper’s purpose is to strongly motivate and encourage other organization as well to introduce the IT Audit in their org chart.