Information security audit

An information security audit is an audit on the level of information security in an organization. Within the broad scope of auditing information security there are multiple types of audits, multiple objectives for different audits, etc. Most commonly the controls being audited can be categorized to technical, physical and administrative. Auditing information security covers topics from auditing the physical security of data centers to auditing the logical security of databases and highlights key components to look for and different methods for auditing these areas.

When centered on the IT aspects of information security, it can be seen as a part of an information technology audit. It is often then referred to as an information technology security audit or a computer security audit. However, information security encompasses much more than IT.

The auditor should be adequately educated about the company and its critical business activities before conducting a data center review. The objective of the data center is to align data center activities with the goals of the business while maintaining the security and integrity of critical information and processes. To adequately determine whether or not the client’s goal is being achieved, the auditor should perform the following before conducting the review:

The next step in conducting a review of a corporate data center takes place when the auditor outlines the data center audit objectives. Auditors consider multiple factors that relate to data center procedures and activities that potentially identify audit risks in the operating environment and assess the controls in place that mitigate those risks. After thorough testing and analysis, the auditor is able to adequately determine if the data center maintains proper controls and is operating efficiently and effectively.

Following is a list of objectives the auditor should review:

The next step is collecting evidence to satisfy data center audit objectives. This involves traveling to the data center location and observing processes and within the data center. The following review procedures should be conducted to satisfy the pre-determined audit objectives:

The data center review report should summarize the auditor’s findings and be similar in format to a standard review report. The review report should be dated as of the completion of the auditor's inquiry and procedures. It should state what the review entailed and explain that a review provides only "limited assurance" to third parties.

...
Wikipedia