The effectiveness of information system controls is assessed through an information system audit. An audit aims to determine whether information systems protect business assets, maintain the integrity of stored and communicated data, effectively support business objectives, and operate efficiently. It is part of a broader financial audit that checks an organization's accounting records and financial statements. Information systems are designed so that every financial transaction can be traced. In short, an audit trail must exist and be available to establish where each transaction originated and how it was processed. In addition to financial audits, operational audits are used to evaluate the effectiveness and efficiency of information systems operations, and technology audits verify that information technologies are correctly chosen, configured and implemented. Say no to plagiarism. Get a tailor-made essay on “Why Violent Video Games Should Not Be Banned”? Get an original essayThe adoption of information technology (IT) in organizations is growing at a rapid pace. The use of technology has evolved from automating structured processes to systems that are truly revolutionary in that they introduce changes to fundamental business procedures. Indeed, it is believed that more than being helped by computers, companies will live thanks to them, shaping their strategy and structure to adapt to new information technologies. While the importance of the relationship between information technology and organizational change is highlighted by the considerable literature on the subject. 1, there is a lack of comprehensive analysis of these issues from an economic perspective. Fundamentally, the goal of this article is to better understand how information systems affect certain key measures of organizational structure. We know that computers have become more sophisticated, so auditors have recognized that they have fewer and fewer findings related to the accuracy of calculations and more. and even more on the side of unauthorized access. Additionally, checks and balances designed to maintain calculation accuracy were implemented as software change control measures. These rely heavily on security to enforce controls over the segregation of duties between programming, testing, and deployment personnel. So, technically, this means that even changes in programming were to some extent dependent on their effectiveness on the system's security controls. These days, information systems auditing seems almost synonymous with information security control testing. Well, the normal scope of an information systems audit always covers the overall life cycle of the technology being examined as well as the accuracy of computer calculations. The word scope is preceded by normal because the scope of the audit depends on its objective. Audits are always the result of some concern regarding asset management. The affected party may be a regulatory agency, an asset owner or any stakeholder in the operation of the systems environment, including the systems managers themselves. This part will have a purpose in ordering the audit. The objective may be to validate the accuracy of system calculations, to confirm that systems are correctly accounted for as assets, to assess the operational integrity of an automated process, to verify that confidential data is not not exposed to people..