ACCOUNTOPEDIA

IT Auditing involves evaluating a computer's role in achieving audit and control objectives. A person who performs an IT audit is commonly referred to as an information systems auditor or an information technology auditor. The ISACA offers an auditor the ability to specialize in this area by becoming a Certified Information Systems Auditor (CISA). The IT auditors verify IT Compliance within an organization, making certain that organizations adhere to specific regulatory requirements such as HIPAA and Sarbanes-Oxley Act of 2002. In addition, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides guidance to public companies, auditors, the SEC and educational institutions in order to establish effective, efficient and ethical business operations. Even more, the ITIL offers management assistance with competent IT Service Management. IT specific resources are available to managers and auditors which aid in implementing IT and efficiently auditing its..