![]() However, one of the most important resources that attract the attention of an information system auditor is the application software. Thus, it will involve evaluation of hardware, application of software, the data resources and the people. The information system audit may encompass almost all the resources of IT infrastructure. The last step in the process is to conduct the audit of high potential points keeping the view the activities of the people who could abuse the information system for the applications that are highly vulnerable. Therefore, the first step in explaining an audit procedure is to identify the assertion that needs to be tested. The point of high-risk point may also be the occasion when a data or program file is changed or the operation is faulty. Step 1 Identify the assertion tested Audit procedures are performed in order to test financial statement assertions. These points may be when a transaction is added, altered or deleted. The next step in the process of information system audit is to identify the occasions, points or events when the information system may be penetrated. These people include system analysts, programmers, data entry operators, data providers, users, vendors of hardware, software and services, computer security specialists, PC users, etc. The next step to the auditing process of each particular department is an analysis of. ' Discovery takes three basic forms: written discovery, document production. diversion of precursor chemicals (used for the manufacture of illegal drugs) illegal import or sale of cigarettes and tobacco illegal and dangerous weapons performance and image enhancing drugs (steroids) illegal import or export of currency illegal import and export of fauna counterfeit goods. Auditing for fraud often starts with an examination of the internal controls of a particular department. That disclosure is accomplished through a methodical process called ' discovery. This section provides guidance on the how to apply those standards in conducting audits based on the Citywide Risk Assessment model or requested audits. The information system auditor should identify the people who might pose a threat to the information systems. Since the late 1940s, the federal court system has required disclosure of all relevant facts and documents to the other side prior to trial, and virtually every state has followed its lead. Audit Process: Audit Planning To Fieldwork Section 5 documents how the Office of the City Auditor complies with standards related to reasonable assurance, significance, audit risk, and planning. Most of the threats of computer abuse are from the people. Internal Audit: An internal audit is the examination, monitoring and analysis of activities related to a companys operations, including its business structure, employee behavior and information. ![]()
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