Question

Explain the objectives of Information Systems Audit (accounting information system course)

Answer 1

Objectives of Information Systems Audit (accounting information system course)

The main objectives of IS Audit are Safeguarding of IS assets and Maintenance of data integrity;

1) Safeguarding of Information System assets

The IS assets include hardware, software, facilities, people, data, technology, system documentation and supplies etc. These assets should be protected by the entiti's internal control system. Hence Safeguarding of Information System assets is the primary objective of IS audit

2) Data Integrity

It includes the safeguarding of the information against unauthorized addition, deletion, modification or alteration. Manitenance of data integrity is very important for each and every organization. Hence this is one of the major objective of conducting IS audit