An Information Systems (IS) audit is an independent review of an organization's IT controls, policies, and processes against a recognized standard or regulatory requirement.
For Indian banks and financial institutions, this typically follows RBI-mandated IS audit guidelines and ISACA audit standards, evaluating areas like IT governance, access controls, change management, business continuity, and data protection practices.
Audit findings
ISACA / RBI
ISACA IS Audit Standards; RBI IS Audit Circulars