Mokslininkai, analizuodami informacijos auditą, pažymi šio audito svarbą ir įvairius jo aspektus, tačiau praktinėje veikloje informacijos auditas neįsitvirtinęs. Informacijos auditas dar neturi parengtų standartų ir metodikų bei labiau panašus į mokslinę veiklą. Siekiant sukurti pagrindą legitimiai bazei, straipsnyje yra atliekamas informacijos audito pozicionavimas bendroje audito aplinkoje. Tyrimo metu įvertinamos audito rūšys, jos struktūrizuojamos ir atliekama informacijos audito bei kitų audito rūšių lyginamoji analizė pagal funkcinį ir kitus požymius.Pagrindiniai žodžiai: informacijos auditas, duomenų (informacinių sistemų) auditas, veiklos auditas, atitikimo (teisėtumo) auditas, informacijos valdymas, auditorių nepriklausomumasInformation Audit in the Context of Other Audit TypesIrmantas Aleliūnas, Zenona Atkočiūnienė Summary Information auditing requires globally applicable standards that pertain specifically to information auditing. Globally applicable standards are known in financial, performance, information systems (electronic data processing) and other types of audits. However, information audit is rather scientific than practical activity – information audit standards are not agreed yet, therefore:• minimum level of acceptable performance required to meet the professional responsibilities is not yet set out • Stakeholders and shareholders have no information concerning the work of information auditing practitionersThese problems incited the purpose of the research – to analyse relationships between information audit and other audit types and to find a basis for the concepts and standards of information audit.;
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