An information security audit is an audit of the level of information security in an organization. It is an independent review and examination of system records, activities, and related documents. These audits are intended to improve the level of information security, avoid improper information security designs, and optimize the efficiency of the security safeguards and security processes.

Within the broad scope of auditing information security there are multiple types of audits, multiple objectives for different audits, etc. Most commonly the controls being audited can be categorized as technical, physical and administrative. Auditing information security covers topics from auditing the physical security of data centers to auditing the logical security of databases, and highlights key components to look for and different methods for auditing these areas.

When centered on the Information technology (IT) aspects of information security, it can be seen as a part of an information technology audit. It is often then referred to as an information technology security audit or a computer security audit. However, information security encompasses much more than IT.

The auditor is responsible for assessing the current technological maturity level of a company during the first stage of the audit. This stage is used to assess the current status of the company and helps identify the required time, cost and scope of an audit. First, you need to identify the minimum security requirements:

The auditor should plan a company's audit based on the information found in the previous step. Planning an audit helps the auditor obtain sufficient and appropriate evidence for each company's specific circumstances. It helps predict audit costs at a reasonable level, assign the proper manpower and time line and avoid misunderstandings with clients.

An auditor should be adequately educated about the company and its critical business activities before conducting a data center review. The objective of the data center is to align data center activities with the goals of the business while maintaining the security and integrity of critical information and processes. To adequately determine whether the client's goal is being achieved, the auditor should perform the following before conducting the review:

In the next step, the auditor outlines the objectives of the audit after that conducting a review of a corporate data center takes place. Auditors consider multiple factors that relate to data center procedures and activities that potentially identify audit risks in the operating environment and assess the controls in place that mitigate those risks. After thorough testing and analysis, the auditor is able to adequately determine if the data center maintains proper controls and is operating efficiently and effectively.

Following is a list of objectives the auditor should review: