Nowadays, for any business or organization, IT plays a major role. An IT audit is used to examinate and evaluate an organization's information technology infrastructure, policies, and operations to determine whether IT controls protect corporate assets, ensure data integrity, and are aligned with the business's overall goals.

A precise IT audit provides insights into the threats inherent in today’s highly complex technologies helping organizations understand their key technology risks and how well they are mitigating and controlling those risks.

IT Audit objectives concentrate on validating that the internal controls exist and are functioning as expected to minimize business risk. It includes:

• Assuring compliance with legal and regulatory requirements.
• Assuring availability for the organization’s IT infrastructure and data which supports the organization’s business process.
• Confidentiality
• Integrity
• Availability of information systems and data.
• Substantiating that the internal controls exist to minimize business risk, and that they function as expected.

IT auditor will review gathered evidence to determine if audited operations are well controlled and effective. Once the audit is finished, the IT auditor will communicate the audit results/audit documentation to the management where he will have the opportunity to discuss findings and recommendations

• Assess the System
• Spot exposure to threat
• Determine adequacy of internal controls.
• Ensure compliance with policies and regulations.
• Identify operational inefficiencies and waste.
• Provide objective insight.
• Assess efficient and responsible use of resources.