A brief history of IT control audits
Kavaldip Singh | 07 Sep 2018 00:30
Over the last few decades, businesses have undergone a major shift in terms of how business information and data are stored. In the 80s, business were conducted using physical documents that were stored in large filing cabinets.
But the 90s saw a major shift towards computerisation and the conversion of business information from being paper-based to digital, that is stored in computer systems.
Any physical document that is used in performing business transactions today almost certainly originated from an application that was used in the organisation’s business computer systems, meaning that a soft copy of the document exists within the organisation’s business applications.
The evolution of business and technology
Whilst the digital format brings with it numerous advantages, it also presents new challenges with regards to ensuring the integrity and availability of business data.
Since the inception of IT control audits in the early to mid-90s, the business technological landscape has undergone numerous changes and advances that necessitated multiple revisions and/or additions of the types of IT controls to be tested.
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