The very first IT audits were necessitated by the use of electronics in accounting systems. Early pcs did bit more than that-compute-and the mixture of these expense with their extraordinarily slim target of programs meant that they were followed slowly. Though Basic Electric used a electronic accounting program in 1954, pc use was a very specific skill, and early feedback techniques (such as strike cards or report tape) were monotonous to error-check.
With the development of specific office pcs in the 1960s and the shift toward developing computers for folks who did not work on them for an income, bigger corporations started to integrate pcs in to some of their accounting procedures, particularly data storage (such concerning keep track of inventory or reservations) and handling big levels of complex information. The first IT audits were thus electric information handling (EDP) audits, doublechecking the accuracy of the program programs in use at a company and the data joined in to and based on them.
This generated the progress of specific accounting application, and in 1968 the National Institute of Qualified Public Accountants served formalize ตรวจสอบระบบ IT, maintaining them at the demanding criteria applied by financial audits. The Digital Data Control Auditors Association (EDPAA) was formed briefly then, for the rising amount of accountants who specific in EDP audits. EDPAA has since (in 1994) transformed its named to the Data Systems Audit and Get a grip on Association, and publishes CobiT-Control Objectives for Data and related Engineering, the commonly recognized set of criteria and objectives in IT audits.
IT auditing became particularly prioritized in the aftermath of the Equity Funding Company of America scandal of 1973, when former EFCA staff Ronald Secrist and analyst Lewis Dirks noted that the Los Angeles company-which bought shared resources and life insurance-was guilty of widespread and organized sales fraud. At the least 100 personnel because 1964 had been guilty of misleading investors and the government, and that deceit involved some type of computer program dedicated to the forgery of insurance guidelines for fictitious policyholders.
Deciding the degree of the fraud, of course, meant auditing the pc process, in addition to all others being used by the company-a process that needed around two years. Equally, in the wake of the 21st-century sales scandals, the Sarbanes-Oxley Act of 2002 was passed, establishing stricter standards for community business panels and community accounting firms-with a greater focus on IT audits.
Systems and Purposes audits test the feedback, production, and handling at all levels of the business’s techniques and applications. Data Running Features audits test the get a grip on of the running ability under usual and disruptive conditions. Systems Growth audits examine the programs below growth to make sure that they meet their objectives and standards. Management of IT and Enterprise Architecture audits study the organizational framework and techniques in use. Client/Server, Telecommunications, Intranets, and Extranets audits concentrate on marketing dilemmas, a place where there is particular problem with staying current in safety protocols.
Engineering audit or data technology(IT) audit fundamentally handles the examination of the controls in a entity’s Information engineering infrastructure. Engineering audit is performed together with financial statement audit, internal audit, or other kind of review engagement. IT audit is thus a process of gathering and analyzing proof an organization’s information methods, methods, and operations.
The evaluation of evidences obtained from technology audit promise the organization’s data methods safeguard resources, maintains data strength, and is running efficiently and efficiently to accomplish the organization’s goals or objectives. IT audit may also be named as computerized knowledge control (ADP) audits and computer audits.
The primary aims of engineering audit are to help the business learn their technological needs and opportunities and function the IRC(Internet exchange chat) delineate the most beneficial services for the company. Engineering audit are subdivided into subsequent types. Program and application audit,Process growth audit,Audit for management of IT and enterprise structure,Audit for data control facilities,Audit on Client/Server, Telecommunications, Intra nets,and Extra nets.