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An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.
Information technology controls (or IT controls) are specific activities performed by persons or systems to ensure that computer systems operate in a way that minimises risk. They are a subset of an organisation's internal control. IT control objectives typically relate to assuring the confidentiality, integrity, and availability of data and ...
Information technology general controls (ITGC) are controls that apply to all systems, components, processes, and data for a given organization or information technology (IT) environment. The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and ...
ISACA is an international professional association focused on IT (information technology) governance.On its IRS filings, it is known as the Information Systems Audit and Control Association, although ISACA now goes by its acronym only.
Information Technology Control and Audit; Frederick Gallegos, Sandra Senft, et al.; 2nd EditionISBN 0-8493-2032-1 Internal Audit: Efficiency through Automation ; David Coderre.; 1st Edition ISBN 978-0-470-39242-3
In 1977, the first edition of Control Objectives was published. This publication is now known as Control Objectives for Information and related Technology (COBIT). 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 .
COBIT (Control Objectives for Information and Related Technologies) is a framework created by ISACA for information technology (IT) management and IT governance. [1]The framework is business focused and defines a set of generic processes for the management of IT, with each process defined together with process inputs and outputs, key process-activities, process objectives, performance measures ...
The Information Systems Audit and Control Association (ISACA), an Information Technology professional organization, promotes gaining expertise through various certifications. [9] The benefits of these certifications are applicable to external and internal personnel of the system.