Information System Audit means an examination of the management controls within an Information Technology infrastructure and business applications. It can be also known as Computer Audits. The objective of this audit is to obtain reasonable assurance that an organisation safeguards its data processing assets, maintains data integrity, and achieve system effectiveness and efficiency. It reviews the performance of company’s operational systems. Also, companies are becoming able to evaluate its performance of operations against planned one and validate that objectives pursued by it remain relevant. The Information System Auditor evaluates the control environment and internal controls regarding information system governance structure, general controls, application controls, system development backup and disaster recovery, data integrity and system security.