For the other types of business, IT plays the big part of company including the applying of workflow instead of using the paper request form, using the application control instead of manual control which is more reliable or implementing the ERP application to facilitate the organization by using only 1 application. According to these, the importance of IT Audit is constantly increased. One of the most important roles of the IT audit is to audit over the critical system in order to support the financial audit or to support the specific regulations announced e.g. SOX.