• 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
  • Thumbnail for Audit
    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
  • 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
  • Thumbnail for Information Commissioner's Office
    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
  • 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
  • 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
  • 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
  • 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 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
  • Thumbnail for Knowledge management
    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
  • 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
  • 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
  • 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
  • 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
  • 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
  • authorities. Accounting information systems are designed to support all accounting functions and activities including auditing, financial accounting porting...
    18 KB (2,604 words) - 05:08, 31 March 2024
  • financial audits. There are generally two different types of environmental audits: compliance audits and management systems audits. Compliance audits tend...
    13 KB (1,472 words) - 11:06, 22 May 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
  • Thumbnail for National Audit Office (United Kingdom)
    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