Final answer:
Audit criteria in Information Systems Audit encompass standards, guidelines, and benchmarks used to measure an IT infrastructure's performance.
Step-by-step explanation:
An Information Systems Audit, or IS Audit, is an examination of the management controls within an Information Technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives.
The audit criteria consist of a set of standards, guidelines, and benchmarks used to measure and present the subject of the audit’s performance.
The criteria used in an IS Audit can vary depending on the specific goals of the audit, but generally include considerations such as:
Compliance with legal and regulatory requirements
Adherence to industry best practices and standards
Effectiveness of security policies and procedures
Reliability and integrity of data
Efficiency of IT operations
Effectiveness of IT governance
Protection of assets
Quality of IT processes, products and services
During an IS Audit, auditors use these criteria to evaluate various aspects of an organization’s IT infrastructure, processes, and operations, ensuring that the organization is achieving its objectives while managing risks appropriately. Establishing clear audit criteria is crucial as it provides a benchmark against which the performance, practices, and controls of an IS can be compared.