ICT Audit is the process of collecting and assessing evidence on whether IT operates in accordance with company asset protection, data integrity maintenance, efficient support of company's goals and efficient use of information resources with the main objective of achieving high level of business and IT alignment.
An ICT
audit is an
essential component of
a successful ICT operation. It is necessary to confirm
one's starting point before a single step can be taken. So it is with ICT, as well as meeting
statutory and regulatory requirements regarding record keeping and information
systems, it is essential to maintain up-to-date records of computer systems to
plan for the future.
IT auditing supports
many types of internal auditing in companies because today it is not possible to
conduct auditing processes without IT support.
An
information technology audit, or
information systems audit, is an
examination of the management controls within an Information technology (IT) infrastructure.
The evaluation of obtained evidence determines if the information systems are
safeguarding assets, maintaining data integrity,
and operating effectively to achieve the organization's goals or objectives.
These reviews may be performed in conjunction with a financial statement audit, internal audit,
or other form of attestation engagement.
IT
audits are also known as "automated data processing (ADP) audits" and
"computer audits". They were formerly called "electronic data processing (EDP) audits".