One Concept for IT Audit

This paper explains the concept of information systems audit, which is the process of gathering and evaluating evidence based on which one can evaluate the performance of IT systems. It is necessary to determine whether the operation of information systems in the function of preserving the property and maintain data integrity. Revision information system is imposed as an imperative for successful business. One of the methodologies for auditing information systems is COBIT, which provides guidelines on what can be done in an organization in terms of control activities, measurement and documentation of processes and operations.