Information systems have become an integral part of modern organizations, supporting operational activities, decision-making processes, regulatory compliance, and strategic initiatives. As
organizations increasingly rely on digital platforms to manage critical information, the need to ensure the reliability, security, and integrity of information systems has become more important than ever. In this context, Information Systems Auditing plays a vital role in providing assurance that systems are operating effectively, risks are appropriately managed, and controls are functioning as intended.

The book adopts a risk-based audit approach that emphasizes the relationship between business objectives, information systems, risks, controls, and assurance. Building upon the concepts introduced in Chapter 0, each subsequent chapter presents an audit case focusing on a specific module or business process within the EnviCount.com platform. The analyses follow a consistent methodology involving audit criteria identification, evidence collection, business process mapping, risk assessment, control evaluation, gap analysis, recommendation development, and management response documentation.

The analyses presented in this book are based on observations, system walkthroughs, interviews, document reviews, simulations, and publicly available information obtained during the course. Nevertheless, it is important to recognize that the chapters were prepared by students as part of an academic learning exercise. Consequently, the findings, interpretations, and recommendations presented in this book should be viewed as educational outputs and should not be interpreted as official audit opinions, management conclusions, or formal assessments of the EnviCount.com platform.

preparation of this book. Through their effort, curiosity, and analytical thinking, this collection of case studies demonstrates how information systems auditing can be applied to emerging areas such as carbon accounting and ESG reporting while remaining grounded in fundamental audit principles.