Transcription of Information Technology Audit - intosaiitaudit.org
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Information Technology Audit - intosaiitaudit.org
1IT Audit Monograph Series # 1 Information Technology AuditGeneral PrinciplesIntroductoryAs computer Technology has advanced, Government organisations have become increasinglydependent on computerised Information systems to carry out their operations and to process,maintain, and report essential Information . As a consequence, the reliability of computerised dataand of the systems that process, maintain and report these data are a major concern to Audit . ITAuditors evaluate the reliability of computer generated data supporting financial statements andanalyse specific programs and their outcomes. In addition, IT Auditors examine the adequacy ofcontrols in Information systems and related operations to ensure system Audit is the process of collecting and evaluating evidence to determine whether a computersystem has been designed to maintain data integrity, safeguard assets, allows organisational goalsto be achieved effectively, and uses resources efficiently.
2 Controls in a Computer System Computer systems are efficient and achieve results accurately and at great speed if they work the way they are designed to.
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