Auditing:

Information Technology is the lifeblood of any business. As in years past, computer systems do not merely record business transactions, but actually drive the key business processes of the enterprise. In such a scenario, senior management and business managers do have concerns about information technology systems. The purpose of IT audit is to review and provide feedback, assurances and suggestions. These concerns can be grouped under three broad heads:

• Availability: Will the information technology on which the business is heavily dependent to be available for the business at all times when required? Are the systems well protected against all types of losses and disasters?
• Confidentiality: Will the information in the systems be disclosed only to those who have a need to see and use it and not to anyone else?
• Integrity: Will the information provided by the systems always be accurate, reliable and timely? What ensures that no unauthorized modification can be made to the data or the software in the systems?