Control and Audit of Information Technology

Mohammad Reza Shoorvarzy¹ Seyed Abolfazl Borhani Sabzevar²

1) Professor of Accounting, Department of Accounting, Faculty of Humanities, Neyshabur Branch, Islamic Azad University, Neyshabur,Iran- Email:
2) Audit graduate student, Department of Accounting, Islamic Azad University Neyshabur, Neyshabur, Iran-Email:

IOI Code : XYAC-ZCCBZ
Publication : 3rd.International Conference on Modern Research’s in Management,Economics & Accounting(3meaconf.com)
Abstract :
    Abstract Today, computers are changing the world. Business operations are also changing rapidly because of the rapid progress of technology. E-commerce has created many opportunities for companies and also about new ways to reduce costs, increase sales and ... the organization has to offer. To keep pace with developments in electronic commerce, independent auditors must take steps in line with the knowledge of information technologies. For IT auditing, need to audit, security and control in the field of IT will be critical. This will be the challenge of the new millennium. IT audit is an integral part of the audit function, because it supports the auditor s judgment on the quality of data processed by computer systems is responsible. In this paper, different types of audit requirements will be noted in the audit of IT, including IT auditing organization (management control over IT) and compliance with national or international standards of auditing.

Keywords : auditing standards audit information technology management control