IT Audit is one of the checks needed to identify the optimization, compliance, security, and effectiveness of IT systems in a company.
This is because now many companies have relied on technology and information systems to continue to compete in this growing era.
To better understand what an IT audit is and everything related to this audit process, see the explanation of the article below.
What is it Audit
IT Audit is an examination and evaluation carried out by a company to ensure that IT systems, infrastructure, policies, and procedures run optimally as a whole.
In this case, aspects of the company will be identified operational optimization, system security, compliance with regulations and policies, as well as efficiency in use.
The examination of some of these aspects allows the company to review more deeply the potential dangers to security, system weaknesses, and non-compliance with regulations that pose a bad risk to the company.
For example, a weak IT system will be fatal to the occurrence of cybercrime that threatens data and the company itself.
From the audit process It is also the management of the company will get recommendations to minimize the risk of hazards, identify aspects that need to be improved, and improve the security of IT systems.
Jenis Audit IT
In practice, there are several types of it audits that need to be known to be used as needed. Here is the explanation:
1. Software Audit
The Auditor will identify an audit software used by companies to ensure efficiency, security, and compliance with access control regulations in application systems.
This allows the application system will be reviewed from the aspect of security and usability.
2. Infrastructure Audit
This Audit will refer to the evaluation of technology infrastructure that includes hardware and networks used in the company's operations.
The technology infrastructure will be identified to ensure its performance, security, reliability and manageability remain stable, secure and optimally used.
3. Security Audit
It audits in this case are used to ensure that the company's Security runs effectively and complies with policies and regulations that have been set by the industry.
This is useful for protecting corporate data and systems that contain various important information from cybercrime threats.
4. Compliance Audit
Seamless and Improved a compliance audit it will review the technology and information systems used by a company.
Ensure company compliance in using qualified IT systems and complying with policies or laws related to data management and security.
Read Also: Familiar with Information Systems Audit along with examples and stages
5. Risk Management Audit
In this case, the IT audit will evaluate the use of IT systems based on their effectiveness, so that the auditor can provide suggestions for future improvements to the company, such as risk reduction strategies and system updates.
Read Also: Audit Risk: definition, types, examples, and how to determine
6. Operational Audit
Operational Audit it focuses on the implementation and processes of IT systems within a company to review their efficiency and effectiveness,
It is useful for finding the scope to be developed, maximizing the distribution of resources, and optimizing operational efficiency with a simple workflow.
Tujuan Audit IT
In general, the purpose of it audits in companies is to identify information technology systems as a whole which in this case are as follows:
- Evaluating IT system performance, where this audit allows the auditor to review the suitability of performance against the objectives and plans put in place,
- Identify potential risks, where the auditor will review the opportunities for hazards in IT systems that threaten the company from compliance, security, and operational aspects.
- Optimize efficiency, where this audit process allows auditors to review IT operations and find ways to maximize its efficiency.
- Improve quality, where from the IT audit identification process, the auditor can recommend improvements and improvements to the IT system in the company.
Prosedur Pelaksanaan Audit IT
After knowing what the objectives and benefits of an IT audit are, you will be directed to the stage of its implementation.
In this case, the audit process will start from the planning step and end at the monitoring stage after the audit and the implementation of recommended improvements.
Here is a full explanation of audit implementation procedure IT:
1. Planning
It starts with identifying the purpose of the IT audit, its scope, potential associated risks, and the specific targets for which the audit is conducted.
At this stage also carried out the formation of an audit team that includes auditors and a team of experienced professionals as well as management plans that include methods, schedules, and resources needed for it audits.
2. Gather Informations
This stage allows the auditor to review data relating to the information technology system under review.
The Auditor will collect data in the form of documents, conduct interviews with relevant parties, and make direct observations on IT systems and related matters to improve understanding of the technology used.
3. Evaluation and control test
This stage allows the auditor to determine the security control tests and procedures that have been implemented based on the functionality, security, and availability of the system.
In addition to identifying its effectiveness, the review is also used to ensure compliance of security controls and procedures with established policies.
After that, the auditor will review the nonconformities and potential risks found in the security controls and procedures that have been implemented.
4. Identification Of Audit Results
The Auditor will identify the findings obtained to evaluate the risk so that it can determine its level based on the possibility of the risk occurring and its impact.
This is the basis for recommendations to improve control, improve system weaknesses,and reduce risk.
Once the identification of the audit results and recommendations is complete, you can begin to compile them into a report.
5. Preparation Of Reports
The Auditor will prepare an audit report containing findings, recommendations, improvement plans, conclusions, and additional information.
The audit report will present a clear, detailed, structured, and understandable explanation so that it is effectively used by the company's management.
So that in this case the company can carry out the next plan based on the stages, budget, resources, and improvement targets in each recommendation that has been enclosed in the report as a strategic guide.
6. Follow-Up
In this stage, the company will implement improvements starting with the highest level recommended by the auditor.
In the process, the company will establish an implementation plan by forming a responsible team and effectively directing improvements.
In this case, the auditor will constantly monitor the implementation of changes to his system and make sure that any actions taken are in accordance with the plan.
Not only does it ensure the objectives of the IT audit are achieved with improvements, but this stage also allows the auditor to further review the scope that needs to be improved or other actions that need to be taken after the improvement.
Review is not enough to get there, because the auditor will monitor the system periodically while preparing improvement reports and continue to plan for necessary updates.
Contoh Audit IT
An example of a company that regularly conducts IT audits is Bank Mandiri, which is committed to maintaining data security and privacy while continuing to make necessary improvements.
In the process, Bank Mandiri uses the services of an external independent consultant with international standards in conducting IT audits.
The IT Audit carried out by this company includes the identification of all activities that have the potential to cause cybercrime, so that it can be solved as early as possible.
Bank Mandiri conducts one internal audit and one external audit by the external independent party every year.
This certainly includes the protection of critical business information and processes including customer data and fraud management based on existing regulations and policies.
Conclusion
Thus is the explanation of IT audit which is an important procedure in ensuring the reliability of a company in IT systems.
However, in choosing an independent external auditor, you need to consider his expertise and experience.
As in Audithink who has experience helping various companies from many industries in conducting audit management on their internal systems.
If you are interested in relying on Audithink to audit your company, please schedule a demo on the next page.You can also directly contact contact us to know more info!
