That generated the development of specialized accounting pc software, and in 1968 the American Institute of Qualified Public Accountants served formalize EDP audits, maintaining them at the arduous requirements used by economic audits. The Digital Information Control Auditors Association (EDPAA) was formed shortly afterwards, for the growing number of accountants who specialized in EDP audits. EDPAA has since (in 1994) transformed its named to the Data Programs Audit and Control Association, and publishes CobiT-Control Objectives for Data and related Engineering, the widely accepted listing of criteria and objectives in ตรวจสอบ IT.
The primary aims of technology audit are to facilitate the business find its technical wants and possibilities and offer the IRC(Internet exchange chat) delineate probably the most advantageous companies for the company.
Technology audit are subdivided in to subsequent types. System and software audit,Program progress audit,Audit for management of IT and enterprise structure,Audit for data processing services,Audit on Client/Server, Telecommunications, Intra nets,and Extra nets.
The basic data engineering audit method requires planning, understanding and analyzing controls, testing, revealing and doing follow-ups. Technology audit originally gathers the data of the business, examines the strength and weaknesses of the organization for defining their creativity needs by IRC, makes a vision of wherever the company will come up in the next 5 to 10 years, establish the technique for attaining the company’s objectives and its planned stages and define the action policy for attaining the set objectives.
The main intent behind Data Engineering (IT) audit would be to establish the danger to information assets and apply regulates for reducing or palliating the risk. IT audit does important evaluation and judge the access, confidentiality, and strength of an organization’s data system. At present, Information Engineering (IT) auditing is speedily obtaining ground in audit teams for just two reasons. First, many automated company and communications functions of an company rely greatly on Information Engineering (IT) in most aspects. 2nd, nowadays, IT methods are a symbol of a significant budgetary allegiance essentially for several institutions and businesses.
IT auditing became particularly prioritized in the aftermath of the Equity Funding Company of America scandal of 1973, when former EFCA worker Ronald Secrist and analyst Jimmy Dirks reported that the Los Angeles company-which distributed shared funds and life insurance-was responsible of common and arranged sales fraud. At the least 100 personnel because 1964 have been responsible of misleading investors and the federal government, and that deceit involved a pc system dedicated to the forgery of insurance policies for fictitious policyholders.
Deciding the degree of the fraud, needless to say, intended auditing the pc program, as well as all the others in use by the company-a process that took around two years. Likewise, in the aftermath of the 21st-century accounting scandals, the Sarbanes-Oxley Behave of 2002 was passed, establishing stricter requirements for community company panels and public sales firms-with a larger emphasis on IT audits.