IT/Infrastructure audit is nothing but an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence 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 (ADP) audits" and "computer audits". They were formerly called "electronic data processing (EDP) audits".
. We normally follow the below steps during IT Audit Process:
- Studying and Evaluating Controls
- Testing and Evaluating Controls
- Technological innovation process audit.
- Innovative comparison audit.
- Technological position audit:
- Systems and Applications
- Information Processing Facilities:
- Systems Development
- Management of IT and Enterprise Architecture
- Client/Server, Telecommunications, Intranets, and Extranets
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