Introduction to Auditing Information Systems - Auditing Information Systems: Enhancing Performance of the Enterprise - page 4

use of IS auditing in order to ensure use of effective IT controls in public organisations and
private enterprises enlisted on the stock exchange.

Types of Information Systems Audits
There are various types or reasons for conducting information systems audits as indicated
earlier. In the next two pages, we will review the common types of IS audits (see figure
1.1) which are used in most enterprises. You will discover later that IS audit can be used to
support various types of advisory work.

# Types of Audits Category

1 IT General Controls Audit General

2 Application Controls Audit Information Systems

3 IT Governance Audit IT Governance

4 IT Investment Audit IT Governance

5 IT Risk Audit IT Risk Management

6 Information Security Audit Information Security

7 System Development Audit Information Systems

8 Business Continuity Audit Information Security

9 IT Performance Audit IT Governance

10 Compliance Audit IT Governance

11 Specialised Audits Information Systems

Figure 1.1 Types of Audits

IT General Controls Audit
This is a general review of global controls in an IT environment. There are a number of
areas which are covered using an IT general controls audit, such as access controls, compli-
ance with internal policies and IT procedures, environmental controls, and disaster recov-
ery. IT general controls audits may be performed to support or in conjunction with financial
statement audits, internal audits, or other forms of attestation.
When an IT general controls audit is used to support financial audits, IS auditors would be
requested to perform an ITGC audit so that they give assurance to financial auditors on the