Abstract: Auditing is a process of acting accordingly and self-reliant examination of books , accounts and documents of a certain company or an organization to review and verify the genuineness of records. Auditing is now an event which is mobile or dynamic. Internal control can be defined as a promising process to successfully bring about the objectives in how efficient the operations are done , reliability of financial report and rules , regulations and their policies . It is very important measure taken as it plays a crucial role in detecting and stop from doing the fraud which includes both that is the machinery belongings and the things which are not having any physical presence such as character or status property such as trademarks, computerization has a massive impact on the control of an organization , the document information which is to be circulated and so on. Auditing introduced in the CIS has given rise to various changes in the procedure of collecting the evidence.

Keywords: cis, auditing, internal control, organization, computerized information system.