During an audit, what aspects of IT systems should auditors evaluate?

The evaluation of IT systems during an audit should focus on the reliability, security, and integrity of data. This is because these aspects are critical in ensuring that the IT systems function effectively and securely, which directly impacts the overall performance of the organization.

Reliability refers to the ability of the system to perform consistently over time without failure, which is essential for maintaining operational efficiency. Security involves safeguarding data from unauthorized access and breaches, essential in the current environment where cyber threats are prevalent. Integrity ensures that the data is accurate and trustworthy, which is vital for informed decision-making and compliance with regulations.

Assessing only user satisfaction and interface design misses the more technical and foundational elements that directly affect data handling and protection. Focusing solely on the number of users and transaction volume does not provide insight into how well the data is processed and protected. Compliance with vendor contracts, while important, is not as comprehensive in evaluating the actual performance and security of IT systems as their reliability, security, and integrity. Thus, option B encompasses the core elements necessary for a thorough audit of IT systems.