Purpose of Audits
" If Your Information Is Not Safe,The Future Of Your Business Is Not Secure "
Rapid and dramatic advances in information technology (IT), while offering tremendous benefits, have also created significant and unprecedented risks to government operations. Federal, state, and local governments depend heavily on information systems (IS) security measures to avoid data trampering, fraud, inappropriate access to and disclosure of sensitive information, and disruptions in critical operations. These risks are expected to only continue to escalate as wireless and other technologies emerge. Government auditors, to be effective instruments of accountability, need to be able to evaluate IS security and offer recommendations for reducing the security risk to an acceptably low level. Further, the growing importance of IT in performing daily operational activities, along with the elimination of paper-based evidence and trails, demands that auditors consider the effectiveness of IT controls during the course of financial and performance audits.
To do so, auditors must acquire and maintain the appropriate resources and skill sets - a daunting challenge in an era of rapid evolution and deployment of new information technology. Likewise, government audit organizations need to take stoke of their IS security audit capabilities and ensure that strategies exist for their continued development and enhancement and auditors from local governments in cooperation with staff of the United States. These include planning, developing a strategy, implementing the capability, and assessing results.
Security Auditing Objectives
To ensure confidentiality, integrity and availability of data.
To protect hardware, software, and data from the environmental threats.
For proper management, design, performance and reliability of components.
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