Technology audit or information technology(IT) audit basically deals with the examination of the controls inside an entity's Information technology infrastructure. Technology audit is executed together with financial statement audit, internal audit, or other form of testimonial engagement. IT audit is thus a process of collecting and evaluating evidence of an organization's information systems, practices, and operations. The evaluation of evidences obtained from technology audit guarantee the organization's information systems safeguard assets, maintains data integrity, and is operating effectively and efficiently to achieve the organization's goals or objectives. IT audit can also be called as automated data processing (ADP) audits and computer audits.
The primary aims of technology audit are to facilitate the company discover its technological needs and opportunities and serve the IRC(Internet relay chat) delineate the most advantageous services for the company.
Technology audit are subdivided into following types. System and application audit,System development audit,Audit for management of IT and enterprise architecture Audit for information processing facilities,Audit on Client/Server, Telecommunications, Intra nets,and Extra nets.
The basic information technology audit process involves planning, studying and evaluating controls, testing, reporting and doing follow-ups. Technology audit initially gathers the information of the company, examines the strength and weaknesses of the company for defining the company's innovation needs by IRC, makes a vision of where the company can come up in the next 5 to 10 years, define the strategy for attaining the company's objectives and its planned stages and define the action plan for attaining the set objectives.
The main purpose of Information Technology (IT) audit is to ascertain the risk to information assets and implement controls for reducing or palliating the risk. IT audit does critical review and judge the availability, confidentiality, and integrity of an organization's information system. At present, Information Technology (IT) auditing is speedily acquiring ground in audit teams for two reasons. First, most automated business and communications processes of an organization rely heavily on Information Technology (IT) in all aspects. Second, today, IT system stand for an appreciable budgetary allegiance virtually for all institutions and businesses.
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