Certified Information Systems Auditor is one of the most sought after certifications in auditing for audit professionals. This coveted certification is offered by the reputed Information Systems Audit and Control Association (ISACA). Participants need to qualify the CISA Exam in order to attain CISA Certification. Audit is the base concept of CISA Exam and anyone looking forward towards attaining a CISA Certification needs to have in depth knowledge on the concept of Audit. Let’s discuss about the same in this post.
What is an audit?
An audit in general terms is a process of evaluating an individual or organization’s accounts. This is usually done by an independent auditing body. Thus, audit involves a competent and independent person obtaining evidence and evaluating it objectively with regard to a given entity, which in this case is the subject of audit, in order to establish conformance to a given set of standards. Audit can be on a person, organization, system, enterprise, project or product. There are different types of audit which are stated as below.
Types of audit
- Financial Audit
- Operational Audit
- Integrated Audit
- Administrative Audit
- Information Systems Audit
Financial audit is the evaluation process that looks at the reliability and integrity of financial statements in an organization or an entity.
Operational audit is the process of evaluation that mainly takes part in internal or process controls.
Integrated audit is the evaluation process that combines both the financial and operational audits and is mainly concerned with the controls surrounding data and
Administrative audit is the process of evaluation which is mainly concerned with operational efficiency.
Information Systems Audit:
IS audit is the process of evaluation that involves auditing information systems in accordance with the IT audit standards. Information systems can include computer applications systems, Personal Computers (PCs), networks and many more. In IS audit, a systems auditor follows various tasks and knowledge statements to achieve the desired goals and objectives. To know more about IS audit; you can explore our training courses on Certified Information Systems Auditor. Simplilearn offers intensive classroom training workshop on Certified Information Systems Auditor CISA Exam preparation.