IT audit in accordance with Cobit standard

In today´s market circumstances, the fact that the number of jobs that are taking place with the help of information systems constantly growing is indisputable. Managers often know very little about the information system and in that circumstance it is very difficult to them to effectively perform control function and successfully manage information´s. This paper explains the concept of information systems audit and methodologies used. IT governance and information systems audit is imposed as an imperative for successful business. To improve the management of IT in accordance with regulatory requirements, organizations are using best practice frameworks to facilitate the work. One of these frameworks for IT governance is Cobit, which provides guidelines on what can be done in an organization in terms of control activities, measurement and documentation of processes and operations.