The effectiveness of information system controls is evaluated through an information system audit. An audit aims to determine whether information systems safeguard company assets, maintain the integrity of data stored and communicated, effectively support company objectives and operate efficiently. It is part of a more general financial audit that checks an organization's accounting records and financial statements. Information systems are designed in such a way that every financial transaction can be traced. In short, an audit trail that establishes where each transaction originated and how it was processed must exist and be available. In addition to financial audits, operational audits are used to evaluate the effectiveness and efficiency of information systems operations, while technology audits verify that information technologies are appropriately chosen, configured and implemented. Say no to plagiarism. Get a tailor-made essay on "Why Violent Video Games Shouldn't Be Banned"? Get an Original Essay The adoption of information technology (IT) in organizations has grown at a rapid pace. The use of technology has evolved from the automation of structured processes to systems that are truly revolutionary as they introduce changes to core business procedures. Indeed, it is believed that more than being helped by computers, companies will live thanks to them, shaping strategies and structures to adapt to new information technologies. While the importance of the relationship between information technology and organizational change is highlighted by the considerable literature on the topic. , 1 an exhaustive analysis of these problems from an economic point of view is lacking. Basically, the purpose of this article is to develop an understanding of how information systems influence some key measures of organizational structure. We know that computers have become more sophisticated, so auditors have recognized that they have obtained fewer and fewer results related to the correctness of calculations and more. and more on the unauthorized access side. Additionally, checks and balances designed to maintain the correctness of calculations have been implemented as software change control measures. These rely heavily on security to enforce segregation of duties controls between programming, testing, and deployment personnel. So technically it means that even changes in the program depend to some extent on the system's security controls for their effectiveness. Nowadays, information systems auditing seems almost synonymous with information security audit testing. Well, the normal scope of an information systems audit still covers the entire life cycle of the technology under scrutiny, as well as the correctness of the computer calculations. The word scope is preceded by normal because the scope of the audit depends on its objective. Audits are always the result of some concern about resource management. The interested party may be a regulatory agency, an asset owner or any party with an interest in the operation of the systems environment, including the systems operators themselves. That party will have an objective in commissioning the audit. The objective could be to validate the correctness of system calculations, confirm that systems are properly accounted for as assets, evaluate the operational integrity of an automated process, verify that confidential data is not exposed to unauthorized parties, and/or multiple combinations of these and other important systems-related issues. The objective of an audit will determine this.