General principles of IT auditing

Many organisations have become increasingly reliant on computer applications to process information, report essential data and manage daily operations. As a result, the reliability and integrity of computer data and processes have become a major risk and concern for auditors.

What is an IT audit?
An IT audit is the process of compiling and evaluating evidence to establish if a computer system has been designed in a manner that will ensure that assets are safeguarded, resources are used efficiently and data integrity is maintained.

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