The purpose of auditing of Information System is to review and evaluate the internal controls that protect the system. When performing an IS audit, the auditor should ascertain that the following objectives are met:
• Securities of Information Technology are met and the data are protected from the intruders
• The System Development or acquisition processes are in accordance with management‘s
general procedures.
• The modifications have the permissions from the authorities.
• The data processing is accurate.
• The bugs identified and handles according to the prescribed process