Information systems controls are methods and devices that attempt to ensure the accuracy, validity, and propriety of information system activities. Information System (IS) controls must be developed to ensure proper data entry, processing techniques, storage methods, and information output. IS controls are designed to monitor and maintain the quality and security of the input, processing, output, and storage activities of any information system.
Information systems Business systems should be periodically examined, or audited, by a company‘s internal auditing staff or external auditors from professional accounting firms. Such audits should review and evaluate whether proper and adequate security measures and management policies have been developed and implemented.
An important objective of e-business system audits is testing the integrity of an application audit trail. An audit trail can be defined as the presence of documentation that allows a transaction to be traced through all stages of its information processing. The audit trail of manual information systems was quite visible and easy to trace, however, computer-based information systems have changed the form of the audit trail.