Audit Planning

An information system (IS) audit is a systematic examination and evaluation of an organization’s IT infrastructure, policies, and practices. It aims to ensure that the organization’s ISs are secure, efficient, and aligned with business objectives. IS audits cover a wide range of areas, including data integrity, cybersecurity measures, compliance with regulations, and the overall effectiveness of IT controls. By conducting these audits, organizations can identify vulnerabilities, mitigate risks, and improve their IT governance to support sustainable growth and safeguard sensitive information.

The history of IS audits traces back to the mid-20th century, when computers began transforming business operations. Initially, audits focused on financial controls, but as technology advanced, so did the need to ensure the integrity and security of computerized data and systems. Today, IS audits are critical for businesses to protect data, ensure regulatory compliance...