A computer security audit is a systematic, measurable technical assessment of how the organization's security policy is employed at a specific site. Security audits do not take place in a vacuum; they are part of the on-going process of defining and maintaining effective security policies.
There are a number of key questions that security audits should address:
- Are passwords difficult to crack?
- Are there access control lists (ACLs) in place on network devices to control who has access to shared data?
- Are there audit logs to record who accesses data? Are the audit logs reviewed?
- Are malware defenses in place?
- Are the security settings for operating systems in accordance with accepted industry security practices?
- Have all unnecessary applications and computer services been eliminated for each system?
- Are these operating systems and commercial applications patched to current levels?
- How is backup media stored? Who has access to it? Is it up-to-date?
- Is there a disaster recovery plan? Have the participants and stakeholders ever rehearsed the disaster recovery plan?
- Are configurations secure for Network Devices such as firewalls, routers and switches?
- Have custom-built applications been written with security in mind?
- How have these custom applications been tested for security flaws?
- Is an inventory of all authorized and unauthorized devices?

It is important to remember that security threats are always changing, and keeping your company safe will require that you continually assess new threats and revisit your response to old ones. Whereas tools are an important part of the audit process, the audit is less about the use of the latest and greatest vulnerability assessment tool, and more about the use of organized, consistent, accurate, data collection and analysis to produce findings that can be measurably corrected.