If an enterprise is to be effective in meeting its objective and accomplishing its mission, it is important to identify key success factors. What are those goals where achievement is essential to the overall success of the enterprise? IS audits help enterprises ensure the effective, efficient, secure and reliable operation of the information technology that is critical to an enterprise’s success.

The effectiveness of the audit depends largely on the quality of the audit program, according to an ISACA white paper titled Information Systems Auditing Tools and Techniques: Creating Audit Programs.

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