Definition
Auditing is the systematic review and examination of records, systems, and processes to assess their accuracy, effectiveness, and compliance with established policies or regulations. It involves gathering evidence, analyzing it against predefined criteria, and reporting findings to identify deviations or areas for improvement. This practice is crucial for ensuring accountability, detecting fraud or errors, and verifying that security controls are functioning as intended. For instance, an auditor might examine system logs to confirm that only authorized personnel accessed sensitive data. Auditing differs from monitoring, which is a continuous observation of systems, by focusing on a retrospective evaluation of past activities. Concepts related to auditing frequently appear on cybersecurity certifications like CompTIA Security+, CySA+, and CISSP.