The growing dependence of most organization’s on Information Systems and the related risks, benefits and opportunities, have made Information Systems Control an increasingly critical tool for overall governance. Without assurance on Information Systems, enterprises cannot feel certain that the information on which they base their mission-critical decisions are reliable, confidential, secure and available when needed. An Information Systems Audit evaluates the Information Systems from different perspectives such as security, quality, efficiency, reliability, etc. and reports on the risks and its impact on the organization and also suggest measures to eliminate or minimize the risks. Controls which can be evaluated and improved to make a business operation run more effectively and efficiently are as follows: