The audit process is a systematic and independent examination designed to evaluate an organization's information security posture, controls, and operational effectiveness. This fundamental security process serves as a cornerstone for governance, compliance, and privacy frameworks, involving the collection and analysis of evidence to determine whether systems, applications, infrastructure, and data handling practices align with established policies, internal standards, and external regulatory requirements.

The process typically begins with planning to define scope and objectives, followed by evidence gathering through interviews, documentation review, and technical validation. Findings are then analyzed to identify deficiencies, vulnerabilities, or non-compliance issues, culminating in a detailed report with objective observations and actionable recommendations. This cyclical approach is essential for continuous security improvement, demonstrating due diligence, and ensuring the integrity, confidentiality, and availability of sensitive assets while mitigating risks and building stakeholder trust.