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An information technology audit , or information systems audit , is an examination of the management controls within an Information technology IT infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's goals or objectives.


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These reviews may be performed in conjunction with a financial statement audit , internal audit , or other form of attestation engagement. IT audits are also known as automated data processing audits ADP audits and computer audits. An IT audit is different from a financial statement audit. While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices , the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.

This includes, but is not limited to, efficiency and security protocols, development processes, and IT governance or oversight. Installing controls are necessary but not sufficient to provide adequate security. People responsible for security must consider if the controls are installed as intended, if they are effective, or if any breach in security has occurred and if so, what actions can be done to prevent future breaches. These inquiries must be answered by independent and unbiased observers. These observers are performing the task of information systems auditing. In an Information Systems IS environment, an audit is an examination of information systems, their inputs, outputs, and processing.

The primary functions of an IT audit are to evaluate the systems that are in place to guard an organization's information.


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Specifically, information technology audits are used to evaluate the organization's ability to protect its information assets and to properly dispense information to authorized parties. The IT audit aims to evaluate the following:.

Information Technology Control and Audit, Third Edition

Will the organization's computer systems be available for the business at all times when required? Various authorities have created differing taxonomies to distinguish the various types of IT audits. And some lump all IT audits as being one of only two type: " general control review " audits or " application control review " audits. A number [ who? In an IS, there are two types of auditors and audits: internal and external.

IS auditing is usually a part of accounting internal auditing, and is frequently performed by corporate internal auditors. An external auditor reviews the findings of the internal audit as well as the inputs, processing and outputs of information systems. The external audit of information systems is frequently a part of the overall external auditing performed by a Certified Public Accountant CPA firm. IS auditing considers all the potential hazards and controls in information systems. It focuses on issues like operations, data, integrity, software applications, security, privacy, budgets and expenditures, cost control, and productivity.

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Guidelines are available to assist auditors in their jobs, such as those from Information Systems Audit and Control Association. The following are basic steps in performing the Information Technology Audit Process: [4].

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Auditing information security is a vital part of any IT audit and is often understood to be the primary purpose of an IT Audit. The broad scope of auditing information security includes such topics as data centers the physical security of data centers and the logical security of databases, servers and network infrastructure components , [5] networks and application security.

The concept of IT auditing was formed in the mids.

Information technology audit

Since that time, IT auditing has gone through numerous changes, largely due to advances in technology and the incorporation of technology into business. Currently, there are many IT-dependent companies that rely on information technology in order to operate their business e. Telecommunication or Banking company.

For the other types of business, IT plays the big part of company including the applying of workflow instead of using the paper request form, using the application control instead of manual control which is more reliable or implementing the ERP application to facilitate the organization by using only 1 application. According to these, the importance of IT Audit is constantly increased. One of the most important roles of the IT audit is to audit over the critical system in order to support the financial audit or to support the specific regulations announced e.

The following principles of an audit should find a reflection: [10]. This list of audit principles for crypto applications describes - beyond the methods of technical analysis - particularly core values, that should be taken into account. There are also new audits being imposed by various standard boards which are required to be performed, depending upon the audited organization, which will affect IT and ensure that IT departments are performing certain functions and controls appropriately to be considered compliant. The extension of the corporate IT presence beyond the corporate firewall e.

The purposes of these audits include ensuring the company is taking the necessary steps to:.

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