Description: System auditing is a thorough examination of the processes and controls of a system, designed to ensure compliance with regulations and operational efficiency. This process involves reviewing technological infrastructure, data management procedures, and security policies, with the aim of identifying vulnerabilities, inefficiencies, and areas for improvement. System auditing focuses on data observability, meaning it seeks to ensure that data is accessible, understandable, and usable for decision-making. Additionally, special attention is paid to data privacy and protection, ensuring that sensitive information is safeguarded and that relevant regulations are met. The audit is not limited to the review of IT systems but also encompasses organizational and management processes, making it a comprehensive tool for continuous improvement and risk mitigation. In an environment where technology is rapidly advancing and cyber threats are becoming increasingly sophisticated, system auditing has become essential for organizations seeking to maintain stakeholder trust and comply with legal regulations.