Abstract
Th e article is devoted to the study of information security audit objects, which include information stored and processed at the enterprise; information resources on which information is stored; information channels through which information is transmitted; soft ware used to process information; legal and technical documentation on hardware and soft ware and means of physical protection of information, as well as the characteristics of the stages of the audit of such objects. Th e article concludes that in view of the continuous and dynamic development of information objects in companies, there is a need to group such objects and form, on its basis, the main elements of information security audit.
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