Elements for IS Auditing An information system is not just a computer. Today's information systems are complex and have many components that piece together to make a business solution. Assurances about an information system can be obtained only if all the components are evaluated and secured. The proverbial weakest link is the total strength of the chain. The major elements of IS audit can be broadly classified: Physical and environmental review —This includes physical security, power supply, air conditioning, humidity control and other environmental factors. System administration review —This includes security review of the operating systems, database management systems, all system administration procedures and compliance. Application software review —The business application could be payroll, invoicing, a web-based customer order processing system or an enterprise resource planning system that actually runs the business. Review of such application software includes acce...
