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An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure and business applications. The evaluation of evidence obtained determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to ...
COBIT is the set of generally accepted IT control objectives for IT auditors. In 1994, EDPAA changed its name to Information Systems Audit and Control Association ( ISACA ). The period from the late 1960s through today has seen rapid changes in technology from the microcomputer and networking to the internet and with these changes came some ...
The auditor should plan a company's audit based on the information found in the previous step. Planning an audit helps the auditor obtain sufficient and appropriate evidence for each company's specific circumstances. It helps predict audit costs at a reasonable level, assign the proper manpower and time line and avoid misunderstandings with ...
ISACA currently serves more than 170,000 constituents (members and professionals holding ISACA certifications) in more than 180 countries. [12] The job titles of members are such as IS auditor, consultant, educator, IS security professional, regulator, chief information officer, chief information security officer and internal auditor.
Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs is the practice of using computers to automate the IT audit processes.
External audits are carried out by external, independent IT-auditors. Besides those already mentioned, an evaluation based on communicated security incidents occurs. The most important activities for this evaluation are the security monitoring of IT-systems; verify the security legislation and security plan implementation; trace and react to ...
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