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An information technology audit, or information systems audit, is an examination of the controls within an Information technology (IT) infrastructure. An IT audit is the process of collecting and evaluating evidence of an organization's information systems, practices, and operations.Purpose · Types of IT audits · IT Audit Process · History of IT Auditing
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Generally Accepted Auditing Standards (GAAS) In 1947, the American Institute of Certified Public Accountants adopted GAAS to establish standards for audits. The standards cover the following three categories: General Standards – relates to professional and technical competence, independence, and professional due care. Field Work Standards – relates to the planning of an audit, evaluation of internal control, and obtaining sufficient evidential matter upon which an opinion is based. Reporting Standards – relates to the ...Generally Accepted ... · IT Audit Process Overview · Phases of an IT Audit
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