An IT audit is the examination and evaluation of an organization's information technology infrastructure, policies and operations . Information technology audits determine whether IT controls protect corporate assets, ensure data integrity and are aligned with the business's overall goals..
An IT audit can be defined as any audit that encompasses review and evaluation of automated information processing systems, related non-automated processes and the interfaces among them. Planning the IT audit involves two major steps.
An information systems audit is important because it gives assurance that the IT systems are adequately protected, provide reliable information to users, and are properly managed to achieve their intended benefits.
There are a number of types of audits that can be conducted, including the following: Compliance audit. Construction audit. Financial audit. Information systems audit. Investigative audit. Operational audit. Tax audit.