摘要：A computerized environment may provide auditors with the opportunity for additional processing, by providing the information requested in formats required by the auditor, for interpretation or use as input for specialized computer-assisted audit programs. This way of working contributes to increasing the performance in performing background tests, by applying automated analytical procedures, as well as the performance of audit procedures, by using computer-assisted audit techniques. The audit of IT projects is an evaluation of IT systems in terms of optimizing the management of available IT resources (data, applications, technologies, facilities, human resources, etc.), in order to achieve the entity’s objectives, by ensuring specific criteria: efficiency, confidentiality, integrity , availability, operational safety and compliance with a frame of reference (standards, good practices, legislative framework).The main objective is to provide auditors with consistent information about the possibility of correlating the stages of the audit mission related to IT projects.
