What is an IT Audit?
An Information Technology (IT) Audit examines information systems, technology controls and related processes to determine whether they adequately protect information, support reliable operations and manage technology-related risks.
At KAO, IT audit work may be incorporated into Financial, Performance and Compliance Audits where information systems and technology are relevant to the audit objectives.
Systems & Controls
We assess whether information systems and IT controls are properly designed and operating to support reliable and secure government operations.
Information Security
We review controls that protect the confidentiality, integrity and availability of information, including access controls, security policies and management of technology risks.
Data & Reliability
IT audit helps assess whether systems and controls support reliable, complete and accurate information used for financial reporting, management and public services.
Business Continuity
We assess arrangements for business continuity, backup and disaster recovery to determine whether critical systems and services can recover from disruptions.
How IT Audit Supports Our Other Audits
Information technology increasingly supports financial management, service delivery and regulatory processes. Where technology is relevant to an audit objective, IT audit techniques can provide specialised assurance and technical support to our other audit services.
Supporting Financial Audit
IT audit may review technology and system controls that affect the accuracy, completeness and reliability of financial information and electronic financial records.
Supporting Performance Audit
IT audit may examine whether information systems and technology support efficient operations, effective service delivery and achievement of public-sector objectives.
Supporting Compliance Audit
IT audit may assess whether information systems, technology practices and related controls comply with applicable laws, policies, procedures and standards.
Why IT Audit Matters
Government increasingly relies on digital systems to manage public funds, information and essential services. IT audit helps identify technology risks and weaknesses and provides assurance that appropriate controls are in place to protect information and support reliable public-sector operations.
IT Audit Reports
Where published separately, IT Audit Reports and related audit reports are available on our Downloads page. View Audit Reports →
Explore Other Audit Services
Learn more about the other audit services provided by the Kiribati Audit Office.