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Information Technology Audit - intosaiitaudit.org

1IT Audit Monograph Series # 1 Information Technology AuditGeneral PrinciplesIntroductoryAs computer Technology has advanced, Government organisations have become increasinglydependent on computerised Information systems to carry out their operations and to process,maintain, and report essential Information . As a consequence, the reliability of computerised dataand of the systems that process, maintain and report these data are a major concern to Audit . ITAuditors evaluate the reliability of computer generated data supporting financial statements andanalyse specific programs and their outcomes.

1 IT Audit Monograph Series # 1 Information Technology Audit General Principles Introductory As computer technology has advanced, Government organisations have become increasingly

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