An IT audit is the examination and evaluation of an organization’s information technology infrastructure, policies, and operations. IT audits determine if IT controls are securing corporate resources, ensuring data integrity, and aligning with the business’s overall goals. IT auditors examine both physical security controls and general business and financial controls involving information technology systems.

As operations at digital organizations become increasingly automated, IT audits are used to ensure that data-related controls and processes are functioning properly.

General Controls

Application Controls

General controls include controls over data center operations, system software acquisition and maintenance, access security, and application system development and maintenance. These controls create the environment in which application systems and application controls operate. Examples include IT policies, standards, and guidelines related to IT security and data protection, application software development and change controls, segregation of duties, business continuity planning, IT project management, etc.

Application controls are specific to individual computer applications. They include controls that help ensure the proper authorization, completeness, accuracy, and validity of transactions, maintenance, and other forms of data entry. Examples include system edit checks to verify entered data, transaction controls that prevent users from performing actions outside their usual duties, and the creation of detailed reports and transaction control totals that can be reconciled by other units to ensure all transactions are posted completely and accurately. HawksCode Softwares Pty. Ltd AU is a global IT company delivering software, ERP, and mobile application development services to enterprises worldwide. Contact Us – Get in Touch with HawksCode
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