An Information Technology (IT) audit is an audit of an organisation‘s IT systems, management, opreations and related processes, An IT audit may be carried out in connection with a ﬁnancial regularity audit or selective audit. As the records, services and operations ofmany organisations are often highly computerised, there is a need to evaluate the IT controls in the course or an audit of these organisations.
The objective of IT Audit include :
Many organisations are spending large amounts of money on IT because they recognise the tremendous beneﬁts that IT can bring to their operations and services. However, they need to ensure that their IT systems are reliable, secure and not vulnerable to computer attacks.
IT audit is important because it gives assurance that the IT systems are adequately protected, provide reliable information to users and properly managed Io achieve their intended beneﬁts. Many users rely on IT without knowing how the computers work. A computer error could be repeated indeﬁnitely, causing more exlensive damage than a human mistake. IT audit could also help to reduce risks of data tampering, data loss or leakage, service disruption,and poor management of IT systems.