Explain any four (04) attributes of data or information, which are maintained by Information System Audit.

Information System Audit includes assessment and evaluation of processes that ensures that the following seven attributes of data or information are maintained: Effectiveness - It deals with information being relevant and pertinent to the business process as well as being delivered in a timely, correct, consistent and usable manner. Efficiency - Concerns the provision of information through the optimal (most productive and economical) usage of resources. Deals with System efficiency - efficient systems use optimum resources to achieve the required objectives. Confidentiality - Concerns protection of sensitive information from unauthorized disclosure. Integrity - Relates to the accuracy and completeness of information as well as to its validity in accordance with the business' set of values and expectations. Availability - Relates to information being available when required by the business process, and hence also concerns the safeguarding of resources. Compliance - Deals with complying with those laws, regulations and contractual arrangements to which the business process is subject, i.e., externally imposed business criteria. This essentially means that systems need to operate within the ambit of rules, regulations and/or conditions of the organisation. Reliability of information - Relates to systems providing management with appropriate information for it to use in operating the entity, in providing financial reporting to users of the financial information, and in providing information for reporting to the regulatory bodies regarding compliance with laws and regulations.