Which of the following is NOT one of the four types of audits that internal auditors could perform for IT?

The correct response indicates that "Risk Assessment" is not classified as one of the four types of audits typically performed by internal auditors in the realm of IT. While risk assessment is a crucial function within an organization's internal control system and is often integral to the audit process, it is generally considered a broader framework or methodology rather than a specific type of audit.

In contrast, the other options pertain to specific areas of focus in IT audits. Change Management addresses the processes involved in managing changes to IT systems, which is vital for ensuring that changes do not introduce new risks. User Administration audits examine how user access is managed and maintained, ensuring compliance with security policies and minimizing unauthorized access. IT Operations audits focus on the overall effectiveness and efficiency of IT services and support functioning, ensuring that operations are running smoothly and securely.

Thus, while risk assessment plays a critical role in the context of auditing and organizational governance, it does not fit the description of a specific type of audit like the others, which are more directly observable and measurable in practice.