Computer security has, in turn, become much more important as organizations of all sizes utilize information systems security measures to avoid data tampering, fraud, disruptions in critical operations, and inappropriate disclosure of sensitive information. Such use of computer security is essential in minimizing the risk of malicious attacks from individuals and groups.

To be effective in ensuring accountability, auditors must be able to evaluate information systems security and offer recommendations for reducing security risks to an acceptable level.

Information System Auditing is primarily an examination of the system controls within an IT architecture — which is the process of evaluating the suitability and validity of an organization’s IT configurations, practices and operations. Information System Auditing has been developed to allow an enterprise to achieve goals effectively and efficiently through assessing whether computer systems safeguard assets and maintain data integrity.

Auditors are concerned with four objectives: asset safeguards, data integrity, system effectiveness, system efficiency. One of the key issues of auditing is to identify whether errors and irregularities will cause material losses. Auditing might also assess whether the processes followed have contributed or are contributing to any ongoing losses. To assess these auditors need to collect evidence.