Basic Concepts of Information Systems Auditing

Abstract

The challenge of information system auditing, as it is known nowadays, is a consequence of a most important current trend, namely the change from an industrial to an information society. We are involved in profound changes of all kinds leading us into the 21st century. Organizations depend on the economical, industrial and social environment in which they develop; so if technological tendencies, economical environments and industries change, they have to adapt fast to the new circumstances in order to survive. Such a fast change is affecting the whole world and its understanding is fundamental for all kinds of organizations, especially in relation to information systems and related technologies. For better or worse, the whole society is more and more dependent on information and communication systems.