An IT audit can be defined as any audit that encompasses a review and evaluation of automated information processing systems, related non-automated processes, and their interfaces among them.
Planning the IT audit involves two major steps. The first step is to gather information and do some planning the second step is to gain an understanding of the existing internal control structure.
IT audit objectives concentrate on substantiating that the internal controls exist and are functioning as expected to minimize business risk.
These audit objectives include assuring compliance with legal and regulatory requirements, as well as the confidentiality, integrity, and availability of information systems and data.
This Audit facilitates the clients to understand the following critical parameters:
- Potential Security threats/gaps and their removal plan
- Understand training requirements
- Identify the key expectations of the majority of stakeholders.