IT Audit for Information Logistics

IT Audit for Information Logistics

Malgorzata Pankowska (University of Economics, Katowice, Poland)
Copyright: © 2010 |Pages: 16
DOI: 10.4018/978-1-61520-603-2.ch007
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The main goal of the chapter is to consider how information logistics in business organization is supported by standards and best practices of auditing. The first part of the chapter covers the discussion of what information logistics is and how it is developed within and supported by business organizations. The second part comprises considerations on Information Systems Audit and Control Association (ISACA) information technology audit standards and practices that support information logistics development and realization. Particularly, CobiT, ITIL, ISO/IEC 27002, Val IT as well as the Sarbanes-Oxley Act and ITAF model are analyzed in the aspect of information logistics. The third, and last part covers presentation of information logistics development in data warehousing and data warehouse management and auditing problems.
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Control and audit of information systems are becoming increasingly important due to the competitive impact of information technology (IT). In fact, information systems are critical for the general functioning of our society and information is confirmed as the business organization’s most valuable asset. Another important aspect to be taken into account is the amount of IT resources expended by business organization departments. Business units have difficulties with appropriate management of information. Nowadays they do not lack it, but quite opposite, the information overload seems to create the challenge of information logistics. Therefore, it is assumed to support the information governance and organizational decision making.

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