INFORMATION SYSTEMS AUDITING

Financial audit missions have a main role in providing decision makers with more reliable and useful financial information, as well as in improving the internal control system in order to make it adequate to the financial management systems. IT controls are a significant factor in achieving these goals and in understanding the entity 's internal control structure by the auditor. These aspects must be taken into consideration during the entire life cycle of the audit. Information systems auditing represents the collection of relevant audit evidence in order to determine whether the information systems are secure, maintain the integrity of the processed and stored data, allow the achievement of the entity 's objectives and efficiently use information resources. The audit procedures will provide elements for the foundation of the audit opinion regarding the management of available information resources (data, apps, technologies, facilities, human resources, etc.) towards achieving the entity's goals by ensuring efficiency, confidentiality, integrity, availability, safety and conformity with a frame of reference (standards, good practices, legislation, etc.). The stages of the information systems audit are: audit planning, audit execution, audit report and review.