Auditing Business Applications, 2nd Edition

Auditing Business Applications, 2nd Edition

This guide examines the audit of business applications, highlighting their critical role in supporting business processes and the control environment. As organizations increasingly adopt technologies such as artificial intelligence (AI), auditors are required to understand how these tools are governed, implemented, and monitored, as well as the risks they introduce.

The document outlines the main areas that should be assessed during an audit, including governance and risk management, technology planning, system development, production support, application security, records management, vendor management, software asset management, and database administration. It emphasizes the importance of providing independent assurance that application controls are properly designed and operating effectively, helping organizations safeguard data, maintain compliance, and support strategic objectives in an evolving technological landscape.