What Is the Difference Between Information System and Information Security Compliance?
The Institute of Internal Auditors (IIA) is considered the gold standard for establishing professional practices guidance for auditors. The IIA defines an internal audit as “an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.” In context to auditing the IT infrastructure, it could be considered as providing reasonable assurance to management that the IT controls are complete and working effectively.
The terms assurance and consulting are used in the IIA definition. Assurance is a traditional term often used to describe a very formal audit.
An assurance audit will typically examine controls ...
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