A Review on Information Systems Audit

The developments in Information Technology have a tremendous impact on audit. Information Technology has facilitated re-engineering of the traditional business process to ensure efficient operations and improved communication within the organization. It is between the organization and its customers. Information systems audit is a part of the overall audit process, which is one of the facilitators for good corporate governance. Today's information systems are complex and have many components that piece together to make a business solution. Assurances about an information system can be obtained only if all the components are evaluated and secured. IS audit often involves finding and recording observations that are highly technical. Such technical depth is required to perform effective information system audits. Obtained evidence evaluation can ensure whether the organization's information systems safeguard assets, maintains data integrity, and are operating effectively and efficiently to achieve the organization's goals or objectives.