08. Scientific Journals

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Informational System Audit Process
(Suleyman Demirel University, 2007) A. Khodarina
This article discusses the importance of a risk-based Information System (IS) audit process in modern organizations. Since information systems support and drive key business operations, their reliability, confidentiality, integrity, and availability are essential for effective corporate governance. The IS audit process aims to evaluate existing systems, identify risks, assess controls, and ensure alignment between business goals and technological infrastructure. The article emphasizes that an IS audit follows a structured lifecycle similar to the System Development Life Cycle (SDLC), which includes feasibility study, planning, design, implementation, testing, and final reporting. In the initial phase, auditors develop an understanding of the business environment and define audit scope and objectives. Planning involves organizing the audit team, scheduling tasks, and determining resources. The design phase consists of creating an audit program based on identified risks and internal controls. Ultimately, a well-conducted IS audit strengthens organizational performance and mitigates security threats.