An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure...

The information audit (IA) extends the concept of auditing from a traditional scope of accounting and finance to the organisational information management...

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...

An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form...

Information Technology Auditing (IT auditing) began as Electronic Data Process (EDP) Auditing and developed largely as a result of the rise in technology...

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...

association focused on IT (information technology) governance. On its IRS filings, it is known as the Information Systems Audit and Control Association,...

Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. Audit evidence is required by auditors...

A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance...

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps...

Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs...

they audit an organisation they use Symbiant's audit software. The Information Commissioner is in the process of being replaced by the Information Commission...

"continuous" aspect of continuous auditing and reporting refers to the real-time or near real-time capability for financial information to be checked and shared...

process of compiling audits. Most audit teams heavily rely on email and shared drive for sharing information with each other. Audit management oversees...

Management of IT Auditing GTAG 5: Managing and Auditing Privacy Risks GTAG 6: Managing and Auditing IT Vulnerabilities GTAG 7: Information Technology Outsourcing...

on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and...

Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued...

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...

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...

A cost audit represents the verification of cost accounts and checking on the adherence to cost accounting plan. Cost audit ascertains the accuracy of...

]. Gallegos, F. C. Gonzales, D. Manson, and S. Senft. Information Technology Control and Audit. Second Edition. Boca Raton, Florida: CRC Press LLC, 2000...

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...

internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to...

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...

on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public...

convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial...

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...

authorities. Accounting information systems are designed to support all accounting functions and activities including auditing, financial accounting porting...

Proper use of government information, resources, and positions Professional behavior The International Organization of Supreme Audit Institutions (INTOSAI)...

Voter verifiable paper audit trail (VVPAT) or verified paper record (VPR) is a method of providing feedback to voters using a ballotless voting system...