The very first IT audits were necessitated by the use of electronics in accounting systems. Early computers did a bit more than that-compute-and the combination of their cost with their terribly narrow concentration of programs designed that these were used slowly. Nevertheless Standard Electric used a electronic accounting system in 1954, computer use was a very particular ability, and early insight practices (such as strike cards or paper tape) were tedious to error-check.
With the growth of specialized company computers in the 1960s and the change toward creating pcs for people who did not focus on them for a full time income, bigger businesses begun to integrate pcs in to some of their accounting procedures, specially knowledge storage (such as to keep an eye on supply or reservations) and handling big levels of difficult information. The very first IT audits were thus electronic knowledge running (EDP) audits, doublechecking the precision of the application methods in use at a company and the info joined in to and produced from them.
This led to the progress of specific accounting pc software, and in 1968 the American Institute of Certified Public Accountants helped formalize EDP audits, maintaining them at the demanding criteria used by financial audits. The Digital Information Processing Auditors Association (EDPAA) was formed briefly afterwards, for the growing amount of accountants who specific in EDP audits. EDPAA has because (in 1994) changed their named to the Information Techniques Audit and Get a grip on Association, and publishes CobiT-Control Objectives for Information and connected Technology, the generally recognized listing of standards and objectives in IT audits.
The principal seeks of engineering audit are to facilitate the organization find its technical wants and opportunities and function the IRC(Internet relay chat) delineate probably the most advantageous solutions for the company.
Technology audit are subdivided into subsequent types. Program and program audit,Program development audit,Audit for management of IT and enterprise architecture,Audit for data processing services,Audit on Client/Server, Telecommunications, Intra nets,and Extra nets.
The basic โปรแกรม ตรวจสอบ IT process involves planning, understanding and evaluating regulates, screening, confirming and performing follow-ups. Technology audit originally gathers the info of the organization, examines the strength and flaws of the company for defining the company’s creativity needs by IRC, makes a perspective of where the organization may come up next 5 to a decade, determine the strategy for attaining the company’s objectives and its in the offing stages and establish the activity arrange for attaining the set objectives.
The main purpose of Information Technology (IT) audit is to determine the danger to information resources and apply regulates for lowering or palliating the risk. IT audit does important evaluation and choose the availability, confidentiality, and strength of an organization’s information system. At present, Data Engineering (IT) auditing is speedily obtaining floor in audit clubs for just two reasons. First, most automated business and communications techniques of an firm rely greatly on Data Technology (IT) in every aspects. Second, nowadays, IT programs mean a considerable budgetary allegiance practically for many institutions and businesses.
IT auditing became especially prioritized in the aftermath of the Equity Funding Corporation of America scandal of 1973, when former EFCA employee Ronald Secrist and analyst Ray Dirks described that the Los Angeles company-which offered common funds and living insurance-was responsible of common and structured accounting fraud. At the very least 100 workers because 1964 had been responsible of misleading investors and the us government, and that deceit involved some type of computer system devoted to the forgery of insurance policies for fictitious policyholders.
Deciding the level of the fraud, of course, designed auditing the computer program, as well as all others being used by the company-a procedure that took over two years. Equally, in the wake of the 21st-century sales scandals, the Sarbanes-Oxley Behave of 2002 was transferred, establishing stricter standards for community company panels and public sales firms-with a better emphasis on IT audits.