Though about because the 1960s, IT audits are becoming particularly essential in the 21st century, when therefore a lot of a business’s task is done or assisted electronically. The first IT audits were necessitated by the use of technology in sales systems. Early pcs did a bit more than that-compute-and the combination of their cost using their very narrow concentration of programs meant that they certainly were used slowly. Nevertheless Basic Electrical applied a electronic accounting process in 1954, pc use was a highly specialized skill, and early input methods (such as strike cards or report tape) were tedious to error-check.
With the growth of specialized company computers in the 1960s and the change toward building computers for people who did not work on them for an income, larger organizations started initially to include pcs in to some of the accounting techniques, specially knowledge storage (such regarding keep track of supply or reservations) and handling large levels of complex information. The first IT audits were therefore electronic data processing (EDP) audits, doublechecking the accuracy of the application programs in use at a small business and the data joined into and produced from them.
This generated the progress of specialized accounting software, and in 1968 the American Institute of Qualified Community Accountants helped formalize EDP audits, keeping them at the arduous standards used by economic audits. The Electronic Knowledge Control Auditors Association (EDPAA) was formed fleetingly thereafter, for the growing number of accountants who particular in EDP audits. EDPAA has because (in 1994) changed their called to the Data Systems Audit and Get a grip on Association, and publishes CobiT-Control Objectives for Information and connected Technology, the commonly recognized list of criteria and objectives in IT audits.
Technology audit are subdivided in to subsequent types. System and application audit,Program growth audit,Audit for administration of IT and enterprise structure,Audit for data control facilities,Audit on Client/Server, Telecommunications, Intra nets,and Added nets.
The fundamental information engineering audit process involves planning, understanding and considering regulates, testing, reporting and doing follow-ups. Technology audit initially gathers the info of the organization, examines the strength and flaws of the business for defining the business’s development wants by IRC, makes a perspective of where the business may come up in the next 5 to ten years, determine the technique for attaining the company’s objectives and its planned phases and establish the action plan for attaining the collection objectives.
The main intent behind Data Engineering (IT) audit is to confirm the danger to information assets and implement controls for reducing or palliating the risk. ตรวจสอบระบบ IT does important evaluation and decide the accessibility, confidentiality, and integrity of an organization’s data system. At present, Information Technology (IT) auditing is speedily acquiring floor in audit clubs for two reasons. First, many automated company and communications processes of an organization rely greatly on Information Technology (IT) in every aspects. Second, nowadays, IT programs are a symbol of a remarkable budgetary allegiance nearly for many institutions and businesses.
IT auditing turned especially prioritized in the aftermath of the Equity Funding Corporation of America scandal of 1973, when former EFCA worker Ronald Secrist and analyst Ray Dirks noted that the Los Angeles company-which bought shared resources and life insurance-was guilty of popular and prepared sales fraud. At the least 100 employees since 1964 had been guilty of misleading investors and the government, and that deceit involved some type of computer system specialized in the forgery of insurance procedures for fictitious policyholders.
Deciding the extent of the fraud, of course, meant auditing the computer process, as well as all others used by the company-a procedure that needed around two years. Similarly, in the wake of the 21st-century sales scandals, the Sarbanes-Oxley Behave of 2002 was transferred, establishing stricter requirements for community company panels and public sales firms-with a better focus on IT audits.