Internal Audit and Corporate Governance: A Program for Information Security Review Audit

Abstract

Auditing is no longer just a back-end function, particularly in the arena of systems security and control.1 In today's interconnected world, information is vulnerable to being stolen, modified, and corrupted, either deliberately or inadvertently. The Web 2 provides easy access to those who may wish to do harm. Because of the value and critical nature of information and systems preserving it, concerted efforts must be made at the strategic level by all those concerned to reassure the potential and the present stakeholders about organizational security practices.