Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide

A compliance audit specifically focuses on evaluating an organization's adherence to various laws, regulations, and internal policies relevant to its operations. In the context of information systems, this type of audit examines whether the systems are complying with applicable legal and regulatory standards, such as data protection laws (like GDPR or HIPAA), industry regulations, and internal corporate governance policies.

This involves assessing security controls, access rights, data handling practices, and reporting mechanisms to ensure that the organization is operating within the established legal frameworks. Compliance audits are critical for organizations to mitigate risks associated with non-compliance, which can lead to significant financial penalties and damage to reputation.

Other types of audits, such as operational and performance audits, focus more on the efficiency and effectiveness of processes rather than adherence to regulations. Similarly, financial audits concentrate on the accuracy of financial statements and may review financial controls, but they do not specifically assess compliance with laws related to information systems.