It was not until the late 1970’s that most organisations in the UK established a computer audit capability. This primarily arose out of the need to provide business auditors with independent data from the IT system. This in turn progressed to a wider review of the IT applications and infrastructure to provide an assurance that the organisation’s assets were protected and that suitable security and control mechanisms were in place. The high level of technical knowledge required resulted in the birth of the computer auditor. It is important when considering computer audit to note that it is an integral part of the overall audit activity. It is usually separated to.
