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Information System Audit

The effectiveness of an information system’s controls is evaluated through an information systems audit. An audit aims to establish whether information systems are safeguarding corporate assets, maintaining the integrity of stored and communicated data, supporting corporate objectives effectively and operating efficiently. It is a part of a more general financial audit that verifies an organization’s accounting records and financial statements. Information systems are designed so that every financial transaction can be traced. In other words, an audit trail must exist that can establish where each transaction originated and how it was processed. Aside from financial audits, operational audits are used to evaluate the effectiveness and efficiency of information systems operations. Technological audits verify that information technologies are appropriately chosen, configured and implemented. Computerized information systems, particularly since the arrival of the Web and mobile computing have had a profound effect on organizations, economies, and societies, as well as on individuals whose lives and activities are conducted in these social aggregates.

Our firm consists of partners who are qualified Information System Auditors certified by ICAI.

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