1. What is Information systems Audit?
Information systems audit is an exam about the controls within an information
system.
The information is the most important asset of a company; in this way it is
necessary that the company guarantees the security of the information.
Companies need information to achieve their goals,They must implement
controls to ensure the availability of information when this is required, the
integrity and confidentiality of information.
Including a process of information systems audit as part of the model of
process of the organization is important to know the level of the information
security is there in the company and how to improve it.
How to plan a system audit
When you are planning a system audit, you need first to know the process that
is supported for the system.It is achieved through the study of the results of
prior audit work performed, the documentation and the internal and external
regulations among other things. When you know the process, you can design
the audit plan.
For knowing the process, it is necessary to identify its components. Some of
them are:
Objectives: To know what are the objectives of the process and what are the
risks that could significantly affect these goals.
Activities: It is the knowledge by the internal auditor about each of the
activities that comprise the process and the information that is produced when
each activity is realized.
Controls: It should be identified the existing controls to prevent the occurrence
or impact of risks.
Measurement Factors: It should identify and acquire knowledge of key
performance indicators and management, which can measure the achievement,
efficiency in use of resourcesand the compliance of the objectives.

2. Information Systems: It needs to identify and understand the information
systems that support the process to be audited.
Roles and Responsibilities: You must know the roles and responsibilities
assigned to the workers involved in the development of the process to be
audited.