Audit rationale
IT Audit
Article REF: H5570 V2
Audit rationale
IT Audit

Author : Jean-Hugues PETIT

Publication date: December 10, 2021 | Lire en français

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1. Audit rationale

1.1 Reasons

Auditing is an evaluation of systems and environments based on a variety of factors and using a variety of means.

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1.1.1 A need

The need (internal to the company) may be motivated by :

  • performance measurements (feeling of slowness) ;

  • efficiency considerations (rationalization and pooling of processes);

  • a desire to improve processes (simplification and optimization);...

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