What are the assets, whose safeguarding is one of the prime objectives of IT Audit ?

IT Audit is the process of collecting and evaluating evidence to determine whether a computer system has been designed to maintain data integrity, safeguard assets, allows organisational goals to be achieved effectively, and uses resources efficiently. Data integrity relates to the accuracy and completeness of information as well as to its validity in accordance with the norms. The objectives of IT audit include assessment and evaluation of processes that ensure asset safeguarding -'assets' include the following five types of assets: Data: Data objects in their widest sense, i.e., external and internal, structured and non structured, graphics, sound, system documentation etc. Application Systems: Application system is understood to be the sum of manual and programmed procedures. Technology: Technology covers hardware, operating management systems, networking, multimedia, etc. Facilities: Resources to house and support information systems, supplies etc. People: Staff skills, awareness and productivity to plan, organize, acquire, deliver, support and monitor information systems and services.