Information systems audit for organizational security and efficiency

Abstract

The dependence on Information Technology (IT) is examined and how it has driven the need to perform information systems audits, which is a mechanism to assess and ensure security, efficiency and regulatory compliance. The study focuses on answering the research question: how does information systems auditing contribute to strengthening information governance and mitigating risks in organizations? To this end, the objective was to review audit processes in improving internal controls, protecting digital assets and generating strategic value for organizations. The methodology was based on a non-experimental, descriptive, documentary and cross-sectional study, with an inductive approach. 24 academic and professional sources were analyzed between 2000 and 2024, focusing on the areas of systems auditing, cybersecurity and corporate governance, presenting the information through tables and figures to facilitate the interpretation of the results. It was established that systems auditing strengthens internal controls by identifying vulnerabilities and promoting corrective measures, and that the protection of digital assets is achieved through strategies such as network segmentation, intrusion detection systems and multi-factor authentication. The conclusions highlight that the incorporation of advanced technologies and continuous training of auditors are necessary to increase their effectiveness, as well as improve transparency, accountability and risk management.