IS Auditing is defined as the process of
It is required to protect Data Loss, as data is the most critical resourceÂ forÂ anÂ organization for its present as well as future development.
It is a fundamental attribute of IS Auditing. The importance to maintain integrityÂ of dataÂ of an organisation requires all the time.
In a computerized environment a data error during entry or process can cause great damage. Such damage is intended to be avoided.
It ensures that accurate data is available for managers to take high level decisions for detection, investigations and correction of out-of-control processes.
TheseÂ are critical resources of anÂ Â organizationÂ Â whichÂ Â hasÂ Â Â aÂ Â Â credibleÂ Â Â impactÂ Â Â onÂ its infrastructure and business competitiveness.
Use of TechnologyÂ and reliability of complex computerÂ systems cannot be guaranteedÂ and the consequences of using unreliable systems can be destructive.
Unauthorized access to computer systems, computer viruses, unauthorized physicalÂ access to computer facilities and unauthorized copies of sensitive data can lead to destruction of assets (hardware, software, documentation etc.) and Control and Audit is required to control such access.
So that data collected in a business process are adequately guarded and their privacy is maintained. These data could contain sensitive information about anyÂ individual, company etc.
Effectiveness of a system is evaluated by auditing the characteristics and objective of the system to meet substantial user requirements.
It is required to optimize the use of various information system resources (machine time, peripherals, system software and labor) along with the impact on its computing environment.
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