Information System Audit
Clearly, information systems auditing is mandated by an abundance of specific professional standards — from both public and private accounting and auditing organizations. But even more important is the need of our organizations for increased quality, decreased delivery time, and continuous service level improvements. All these aspects must be achieved within tighter cost constraints, with fewer resources. At the same time, assets of the organization must be adequately safeguarded, and for many organizations, information and the technology that supports it represent the organization’s most valuable assets. Thus, it just makes good sense to aggressively audit information systems — both those that are operational (general and application systems) and those that are under development or modification.