Information technology auditing
An information technology auditing or information systems auditing is an audit of information and communication systems , so a review of the administration and management of these systems.
The goal is to determine data security, data integrity , operational effectiveness and efficiency, as well as the compatibility of IT operations with organizational goals.
Goodman & Lawless distinguishes three types of IT audits:
- Technological innovation process
- Innovation comparison
- Technology position
There are also the following distinctions:
- Systems and Applications
- Checks whether the information systems are sufficient, appropriate and efficient to enable fast and reliable data processing.
- These types of IT audits are primarily focused on business processes and are mostly used to support financial audits .
- Information processing systems
- Check whether the data processing is timely, accurate and efficient.
- System development
- Check whether the systems under development are in line with the company's goals and recognized standards.
- Management of the IT and corporate architecture
- Reviews the administration and processes of the organization
- Client / server, telecommunications, intranet and extranets
- Checks a company's telecommunications and network infrastructure.
- ^ Richard A. Goodman, Michael W. Lawless: Technology and strategy: conceptual models and diagnostics . Oxford University Press US, 1994, ISBN 978-0-19-507949-4 .