Information Systems audit is the examination and assessment of information systems in line with the criteria of confidentiality, integrity, accessibility, reliability, efficiency, effectiveness and appropriateness. While it can be carried out and reported as an independent audit activity, it can also be carried out as part of the regularity audit or performance audit practices.

Information systems audits are conducted by a particular group of auditors who have competence in the field and have received the necessary trainings in accordance with the Information Systems Audit Manual. Also, during all regularity audits, the relevant audit teams conduct works for the assessment of information systems controls to a certain extent.