Computer technology has become an integral part of day-to-day business in most of the organizations. The system is getting more complex and a significant amount of data is stored. Therefore it is necessary to maintain availability of the system, integrity of the data and security of the system. The risk has increased. Therefore information system audit is needed to ensure adequacy of data and system security.
Information system audit involves assessing the adequacy of the automated information system to meet the organization’s needs. It help ensure adequacy of the system to meet the processing needs, adequacy of internal control of the information system and also to ensure that the assets controlled by those information systems are adequately safeguarded.
This audit involves analysis of logs or audit trails to trace the transactions both backwards and forward. This is important to cross-check and control transactions. Apart from audit trail analysis, the audit also assess how the application is handling exceptions, how it controls accesses rights and privileges and adequacy of the control and secure regulation of data flow among the interconnected computer systems.