Computer
...3. Purpose: - 3 -
4. Types of IS Audits: - 5 -
5. IS Audit Process: - 6 -
6. Planning: - 7 -
7. Studying and Evaluating Controls: - 8 -
8. Testing and Evaluating Controls: - 9 -
9. Controls in Computer Systems: - 11 -
10. Information System (IS) Security: - 17 -
11. General Auditing Software (GAS): - 22 -
12. Other Auditing Software: - 25 -
13. Computer Assisted Audit Techniques & Tools (CAATTs) - 28 -
14. Importance of IS Audit for Banks: - 33 -
15. IS Audit Benefits: - 38 -
16. References:…………………………………………………………………...- 39-
17. Index………………………………………………………………………… - 40-
1. Information Systems:
Information System is the heart of an organization. Its success is dependent on its methodologies and its process framework. Teamed up with the right infrastructure, companies who have properly planned information systems in place are the ones who gain maximum competitive advantage.
2. Information Systems Auditing:
2.1 An information systems audit is an examination of the controls within an Information technology (IT) infrastructure. An IS audit is the process of collecting and evaluating evidence of an organization's information systems, practices, and operations. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively and efficiently to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement.
2.2 IS audits are also known as automated data processing (ADP) audits and computer audits. Frequently, a manager of an information system faces a need to evaluate the actual properties of an information system. The reason may imply assurance related to the conformity of a development project delivered to the requirements set, or a proof to...
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