IT Audit Defined

An IT audit or data expertise audit is an examination of the working of the knowledge expertise infrastructure. This seeks to seek out out if there’s correct working within the IT sector and if correct management is being maintained. These audits might be undertaken independently or in affiliation with different types of company audit comparable to monetary audit, stock audit and so forth. IT audit was previously referred to as EDP or Digital Information Processing audit. The primary function of an IT audit is to seek out out if the knowledge system is working effectively. It tries to seek out out if the knowledge system is safeguarding property, and dealing in direction of the general development of the group 審計.

Though each IT audit and monetary audit is directed in direction of the evaluation of the working of the group, there are numerous distinguished methods during which these two differ. In case of monetary audit, the auditor lays numerous significance on inside management. It’s primarily of significance as a result of the auditor has to later extensively place reliance on inside management. On account of this, the work of the auditor will get considerably lowered he doesn’t should make an in depth research of all of the monetary books whereas conducting the monetary audit. On the opposite hand, the main target of IT audit is to seek out out the dangers related to the knowledge property and checking if there are ample measures in drive to remove or cut back these dangers. An auditor tries to guage the knowledge programs availability, its confidentiality and its integrity by answering sure questions. For instance to verify the supply, the auditor asks if laptop programs could be obtainable for business when it’s required. The confidentiality might be checked by seeing if the knowledge within the system might be accessed by unauthorized customers. The auditor can fulfill himself concerning the integrity by checking if the knowledge supplied by the system is correct, well timed and dependable. An IT audit can take two kinds it may be both of the type of a “normal management evaluate” or an “software management evaluate”.

There are three broad approaches to hold out an audit. They’re technological innovation course of audit, revolutionary comparability audit and technological place audit.

Within the case of innovation course of audit, the auditor tries to seek out out the chance profile of its new and current tasks by assessing the expertise of the company in its chosen subject, the business and the market.

Comparability audit offers with evaluation of the businesses revolutionary skills as in comparison with its rivals.

Technological place audit offers with reviewing the applied sciences wanted by the business. It additionally classifies them in to one of many 4 classes of base, key, pacing and rising.

The auditors who carry out IT audit maintain a vital accountability and therefore it is strongly recommended that solely individuals with the required talent ought to be appointed because the auditor. The individual to be given the put up of an auditor ought to have an ample information of knowledge system together with this; he also needs to have a normal understanding of the accounting rules. Other than this it’s all the time useful to nominate an auditor who has obtained the CISA (Licensed Info Methods Auditor) credentials.