Audit & Attestation
Information System Audit
Review of IT general controls, application controls and information security.
Overview
Information system audit is the examination of an entity's information technology environment — its general controls, application controls, data integrity and information security — and the effect of that environment on the financial reporting process.
The engagement is undertaken in accordance with the applicable professional standards and the ICAI's guidance on information systems audit.
Scope & areas covered
- IT general controls: access, change management and operations
- Application and interface controls over financial systems
- Data integrity, backup and business continuity arrangements
- Information security and segregation-of-duties review
Related professional topics
Related reading
Related insights
Professional notes and publications related to this service area.
