An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure...
30 KB (3,989 words) - 01:44, 1 November 2024
The information audit (IA) extends the concept of auditing from a traditional scope of accounting and finance to the organisational information management...
23 KB (3,044 words) - 12:52, 25 June 2022
An information security audit is an audit of the level of information security in an organization. It is an independent review and examination of system...
31 KB (4,030 words) - 20:50, 17 October 2024
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form...
26 KB (3,188 words) - 09:54, 1 November 2024
Information technology auditing (IT auditing) began as electronic data process (EDP) auditing and developed largely as a result of the rise in technology...
8 KB (990 words) - 17:51, 16 August 2024
ISACA (redirect from Information Systems Audit and Control Association)
association focused on IT (information technology) governance. On its IRS filings, it is known as the Information Systems Audit and Control Association,...
14 KB (1,042 words) - 22:23, 17 October 2024
An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide...
7 KB (843 words) - 17:52, 26 August 2024
Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. Audit evidence is required by auditors...
17 KB (2,162 words) - 16:13, 8 March 2024
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps...
34 KB (4,226 words) - 09:00, 13 September 2024
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance...
37 KB (4,835 words) - 21:49, 24 October 2024
Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs...
24 KB (2,242 words) - 09:50, 7 February 2024
they audit an organisation they use Symbiant's audit software. The Information Commissioner is in the process of being replaced by the Information Commission...
34 KB (3,451 words) - 23:31, 26 September 2024
process of compiling audits. Most audit teams heavily rely on email and shared drive for sharing information with each other. Audit management oversees...
8 KB (925 words) - 20:15, 19 July 2024
Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology...
17 KB (2,256 words) - 14:31, 16 February 2024
Management of IT Auditing GTAG 5: Managing and Auditing Privacy Risks GTAG 6: Managing and Auditing IT Vulnerabilities GTAG 7: Information Technology Outsourcing...
3 KB (407 words) - 18:14, 20 June 2024
Big Four accounting firms (redirect from Big Four audit)
services to their clients. A significant majority of the audits of public companies, as well as many audits of private companies, are conducted by these four...
55 KB (3,979 words) - 16:45, 20 September 2024
on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and...
3 KB (385 words) - 08:06, 27 September 2023
on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public...
34 KB (520 words) - 21:34, 4 August 2024
]. Gallegos, F. C. Gonzales, D. Manson, and S. Senft. Information Technology Control and Audit. Second Edition. Boca Raton, Florida: CRC Press LLC, 2000...
2 KB (154 words) - 08:31, 13 September 2023
A cost audit represents the verification of cost accounts and checking on the adherence to cost accounting plan. Cost audit ascertains the accuracy of...
6 KB (822 words) - 12:31, 29 April 2024
internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to...
3 KB (373 words) - 16:10, 8 March 2024
Knowledge management (category Information systems)
incorrect decisions. Term knowledge audit is often used interchangeably with information audit, although information audit is slightly narrower in scope. The...
68 KB (6,843 words) - 00:34, 19 October 2024
Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued...
7 KB (842 words) - 00:40, 5 September 2023
ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to guide the auditor on obtaining audit evidence through the application...
5 KB (650 words) - 22:44, 9 July 2024
ISO/IEC 27001 (category Information assurance standards)
of an audit. A SWOT analysis of the ISO/IEC 27001 certification process was conducted in 2020. Most organizations have a number of information security...
11 KB (1,379 words) - 23:04, 30 October 2024
Auditor's report (redirect from Audit report)
an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit. Auditor's reports are...
43 KB (5,985 words) - 16:34, 13 November 2023
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments...
18 KB (2,093 words) - 02:31, 23 September 2024
ISO/IEC 27007 (category Information assurance standards)
Information security, cybersecurity and privacy protection that provides guidance on managing an information security management system (ISMS) audit programme...
4 KB (460 words) - 09:04, 1 August 2024
In academia, an audit is an educational term for the completion of a course of study for which no assessment of the performance of the student is made...
2 KB (248 words) - 08:46, 23 August 2024
Proper use of government information, resources, and positions Professional behavior The International Organization of Supreme Audit Institutions (INTOSAI)...
3 KB (247 words) - 03:51, 3 June 2024