EIRP Proceedings, Vol 2 (2007)


Emil Horomnea, Sorin Costel Chiru


An information technology audit, or information systems audit, is an examination of the
controls within an Information technology (IT) infrastructure. These reviews may be performed in conjunction
with a financial statement audit, internal audit, or other form of attestation engagement. Formerly called an
Electronic data processing (EDP) audit, an IT audit is the process of collecting and evaluating evidence of an
organization's information systems, practices, and operations. The evaluation of obtained evidence determines if
the information systems are safeguarding assets, maintaining data integrity, and operating effectively and
efficiently to achieve the organization's goals or objectives.


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