ISA Audit


Information systems audit (ISA Audit)

An information system audit(ISA Audit) helps in evaluating the effectiveness of an information system’s controls. An information system audit is concerned with whether information systems are protecting the corporate assets along with maintaining the integrity of stored and communicated data, operating efficiency, and supporting corporate objectives in an effective manner. It is a part of the general financial statements’ audit that ensures that an organization’s financial statements and accounting records are in line with the laws.

Information systems are designed in a way that every financial transaction can be traced in an easy way. In other terms, an audit procedure must exist which establishes where each transaction is originated and how it was processed. Aside from financial audits, operational audits are used to evaluate the effectiveness and efficiency of information systems operations, and technological audits verify that information technologies are appropriately chosen, configured, and implemented.

Impacts of information systems

Computerized information systems, specifically since the introduction of the mobile and Web computing, have had a profound effect on economies, societies, and organizations and as well as on individuals whose activities and lives are conducted in these social aggregates.

ISA Audit

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