Information Systems Audit
An information systems audit, also known as an IT audit, is a systematic examination of an organization’s information technology infrastructure, policies, and procedures. It evaluates the effectiveness of IT controls in safeguarding assets, maintaining data integrity, and ensuring the overall alignment of IT with organizational goals. Essentially, it’s a way to assess the security, reliability, and compliance of an organization’s IT systems.
Authorities For Further ResearchInformation Systems Audits are performed via private agreement/contract which is always subject to federal and applicable state law. Some of the common standards used in these audits include:
(i) ISACA’s IS Auditing Standards.
(ii) COBIT (Control Objectives for Information and Related Technologies).
(iii) ISO/IEC 27001.
(iv) The National Institute of Standards and Technology (NIST) Frameworks.
(v) Federal Information System Controls Audit Manual (FISCAM).
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