The organization’s information is a critical factor to generate growth and competitive advantage in the business. The information assets have enormous value for some cyber criminals that seek to damage the company’s image, compromise clients’ trust, and sell or misuse the data. To prevent and control this misfortune, it is important the business conducts an Information Technology (IT) Audit. The IT Audit is used to evaluate the organization’s ability to protect the data and adequately distribute it to third authorized parties. The IT Audit possesses five different categories of the audit that aim to suit the specific business needs.

For instance, for a business an information asset is necessary, in order, to solve problems, to manage risks, and to achieve the goals and objectives of the organization. In this case, the Information Processing Facilities (IPF) Audit is the category that will verify that the processing facility is controlled to ensure timely, accurate, and efficient processing of the application under normal and generally disruptive conditions.


The ISO 27001 is a standard that addresses an  organization’s information assets security. It provides the requirements that the information security management system (ISMS) needs. The ISMS is a set of procedures and policies that ensure the legal, physical, and technical aspects are controlled within the organization to avoid information risk.

According to the ISO 27001, an Information Processing Facilities Audit is the evaluation of any system, service, infrastructure, or physical location that houses and processes information. A facility can be either an activity or a place that can be either a tangible or intangible; as well as, a hardware or a software.

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