Information technology audit
Examination of an information system / From Wikipedia, the free encyclopedia
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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 achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement.
IT audits are also known as automated data processing audits (ADP audits) and computer audits.
They were formerly called electronic data processing audits (EDP audits).