With the growth of specific company computers in the 1960s and the change toward creating computers for people who didn’t work on them for a full time income, larger organizations started to combine computers into some of their sales procedures, particularly data storage (such as to record inventory or reservations) and handling large levels of complicated information. The very first IT audits were therefore digital information control (EDP) audits, doublechecking the reliability of the software techniques being used at a business and the data entered in to and produced from them.
This led to the progress of specialized accounting software, and in 1968 the American Institute of Licensed Public Accountants served formalize EDP audits, keeping them at the demanding standards employed by economic audits. The Digital Data Running Auditors Association (EDPAA) was shaped fleetingly then, for the rising quantity of accountants who specialized in EDP audits. EDPAA has because (in 1994) changed their called to the Data Programs Audit and Control Association, and publishes CobiT-Control Objectives for Data and connected Engineering, the widely acknowledged set of standards and objectives in IT audits.
The primary aims of technology audit are to facilitate the business learn its scientific needs and opportunities and serve the IRC(Internet relay chat) delineate probably the most useful services for the company.
Engineering audit are subdivided in to following types. System and software audit,Program progress audit,Audit for administration of IT and enterprise architecture,Audit for information handling facilities,Audit on Client/Server, Telecommunications, Intra nets,and Additional nets.
The fundamental information technology audit process requires preparing, understanding and evaluating controls, testing, confirming and doing follow-ups. Engineering audit initially gathers the data of the organization, examines the energy and disadvantages of the company for defining their development wants by IRC, makes a vision of where the organization can come up within the next 5 to 10 years, determine the technique for attaining their objectives and their in the pipeline phases and establish the action plan for attaining the set objectives.
The main intent behind Data Technology (IT) audit is to confirm the danger to data assets and implement controls for lowering or palliating the risk. IT audit does critical evaluation and judge the supply, confidentiality, and strength of an organization’s data system. At provide, Information Engineering (IT) โปรแกรม ตรวจสอบ IT is speedily buying soil in audit teams for two reasons. First, most automated organization and communications processes of an organization depend greatly on Information Engineering (IT) in every aspects. Next, today, IT programs stand for a significant budgetary allegiance practically for many institutions and businesses.
IT auditing became especially prioritized in the aftermath of the Equity Funding Company of America scandal of 1973, when former EFCA employee Ronald Secrist and analyst Jimmy Dirks reported that the Los Angeles company-which distributed mutual funds and living insurance-was guilty of common and structured sales fraud. At least 100 employees since 1964 had been guilty of deceiving investors and the federal government, and that deceit included a computer program specialized in the forgery of insurance guidelines for fictitious policyholders.
Deciding the extent of the scam, needless to say, meant auditing the computer program, as well as all the others used by the company-a process that needed around two years. Similarly, in the wake of the 21st-century accounting scandals, the Sarbanes-Oxley Behave of 2002 was passed, establishing stricter standards for community organization panels and community accounting firms-with a larger increased exposure of IT audits.
