Auditing Information Technology

This chapter considers the audit review of information technology (IT) activities from business and operational viewpoints, the objectives being to consider the key issues and identify optimum actions. Becoming accredited under any of the standards is a matter for the organization to decide upon. In some sectors such accreditation is a necessary part of operating. There are obviously cost and resource implications associated with full accreditation. However, these standards do reflect a body of best practice and their adoption will contribute to the stability and resilience of IT-related activities. The availability of accurate and reliable records is essential for any operation and any disruption of the efficient access to them can result in wasted resources. The time spent in seeking lost or misplaced records and information is wasted resource as well as being frustrating at the time. Alternatively, excessive or unnecessary records can clog a system and again lead to inefficiencies and wasted resources. The degree of relevance and importance of the noted components will vary in each organization. In addition, the level and degree of implementation of certain methods and aspects will also vary, largely in relation to the nature of the organization and the prevailing information culture.