Transcription of INFORMATION SYSTEM AUDIT - WIRC-ICAI
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INFORMATION SYSTEM AUDIT - WIRC-ICAI
SYSTEM AUDIT1 SYSTEM AUDITWIRC OF ICAIDATE: 23 RDAUGUST, :JIGNESH NAGDACHARTERED ACCOUNTANTCONTENTS Evolution of In banking sector Recent Developments in Banking Sector NeedforInformationSystemAudit2 NeedforInformationSystemAudit Risk Involved in CIS Environment Meaning of systems AUDIT Objectives of INFORMATION SYSTEM AUDIT Core Banking Solution AUDIT Methodology INFORMATION SYSTEM Process Scope of AuditEVOLUTION OF IN BANKING SECTOR3 The IT saga in Indian Banking commenced from the mideighties of the twentieth century when the Reserve Banktookuponitselfthetaskofpromoting automation in banking to improve customerservice, book keeping, MIS and productivity. This roleplayed by the Reserve Bank has continued over the years. Introduction of MICR based cheque processing a first forthe region, during the years 1986-88 EVOLUTION OF IN BANKING SECTOR Computerisation of branches of banks in the late eighties with the introduction of ledger posting machines (LPMs), advanced ledger posting 4machines (LPMs), advanced ledger posting machines (ALPMs), which have paved the way for installation of Core Banking solutions.
Need for Information System Audit • Along with the increase in computer use, came the rise of different types of accounting systems. The formation and rise in popularity of the internet and E-commerce have had significant influences on the growth of IT audit. 41 • The internal influences the lives of most of the world
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