Introduction

Information Systems (IS) have become essential to modern organizations and are critical in managing and operating businesses, government agencies, and non-profit organizations. From financial transactions to human resources, Information Systems are used to automate and streamline processes, making organizations more efficient and effective. These systems collect, store, and process data and provide information to support decision-making, communication, and operations. With the increasing use of technology in the workplace, information systems have become the backbone of many organizations, enabling them to operate more efficiently, effectively, and competitively. The importance of IS in organizations has grown exponentially in recent years, driven by the increasing availability of digital data, the growing complexity of business operations, and the need to stay competitive in a global economy. IS are now widely used to support the automation of business processes, improve the speed and accuracy of decision-making, and enhance the ability of organizations to respond to changing market conditions.

However, with the increasing reliance on IS, organizations must ensure that these systems are secure and compliant with standards and regulations. This is where IS auditing comes in. Auditing Information Systems examines and evaluates an organization’s information systems, including hardware, software, and data, to ensure they function effectively, efficiently, and securely. Auditing Information Systems aims to identify and address any potential problems or weaknesses in the systems and to ensure that they comply with relevant laws, regulations, and industry standards. Auditing IS’s role is to assure stakeholders, such as management, shareholders, and regulatory bodies, that the organization’s information systems function as intended. Auditing IS can also help an organization identify areas where its systems can be improved, leading to increased efficiency, reduced costs, and improved decision-making. Auditing Information Systems is an important task that should be performed regularly, as it helps organizations identify and manage risks associated with their IS. This includes data integrity risks, security, and system availability. Auditing Information Systems also allows organizations to ensure compliance with laws, regulations, and industry standards, such as the General Data Protection Regulation (GDPR) and the Health Insurance Portability and Accountability Act (HIPAA).

Overall, this textbook will provide a comprehensive guide to the principles and practices of IS auditing. It will cover the key concepts and techniques of IS auditing, from the nature and importance of IS auditing to the role of auditors in IT governance and risk management. It will also provide an in-depth look at IS control frameworks and standards and the planning and execution of IS audits. Additionally, the textbook will explore evaluating the application and general controls, IS audit findings and report writing, and emerging IS areas. This textbook will also cover the key concepts and practices of IS auditing, from the nature and importance of IS auditing to the role of auditors in IT governance and risk management. It will also provide an in-depth look at IS control frameworks and standards and the planning and execution of IS audits. Additionally, the textbook will explore evaluating the application and general controls, IS audit findings and report writing, and emerging IS areas. Students will comprehensively understand IS auditing and be well-prepared for a career in this exciting and dynamic field.