Auditing is a systematic process of obtaining and evaluating evidence of activities, events or transactions. Currently, audit practices have been revolutionized by the development of information technology and basically information systems auditing focuses on assessing proper implementation, operation and control of information systems resources within organization. Several frameworks have been formulated for information systems auditing implementation to achieve improvement in auditing performance related to compliance requirements, internal controls evaluation and information systems success. Thus, improve audit performance and enhanced accountability and integrity of auditors. On the other hand, there are many types of risk associated with information system, this includes loss of computer assets, erroneous record keeping, increased risk of fraud, loss or theft of data, privacy violations and business disruption.