Certificate

Project Report of DISA 3.0 Course

This is to certify that we have successfully completed the DISA 3.0 course training conducted
on onlinefrom 28thOctober, 2020 to 18thNovember, 2020 and we have the required
attendance. We are submittingthe Project titled “AUDIT ON ONLINE BOOKING
SYSTEM”.
We hereby confirm that we have adhered to guidelines issued by Digital Accounting and
Assurance Board(DAAB), ICAI for the project. We also certify that this project report is the
original work of our group andeach one of us have actively participated and contribution in
preparing this project. We have not sharedthe project details or taken help in preparing
project report from anyone except members of group

Table of Contents
SL.NO CONTENTS PAGE
NO

1. Introduction
2. Auditee Environment
3. Background
4. Situation
5. Terms and Scope of assignment
6. Logistic arrangements required
7. Methodology and Strategy adapted for execution of assignment
8. Documents reviewed
9. References
10. Deliverables
11. Format of Report/Findings and Recommendations
12. Summary/Conclusion
 1.INTRODUCTION
Client Introduction
Arrange My Trip Limited (AMT) has been providing services to its customers through online
booking systemusing Information Technology as its key enabler. The system being used is
huge enough to handle manysimultaneous operations like that of
1.Arranging data according to the client’s requirements related to the budget, facility
demanded etc.
2.Suggesting the destinations based on real time reviews and accordingly listing the
destinations indemand.
3.Suggesting the best means to travel throughout the whole destination planned.
4.Locating the prioritized hotels to stay and the nearby places to visit in relation
toshopping/food/fun/leisure activities.
5.Last but not the least arranging various documentation required to visiting the finalized
locationslike that of visa etc.
The top management of the company had laid down the directions for the overall functioning
of the wholesystem and deployed theinformation systems for managing the activities
required so that the client’s search operations are optimized and handy system support along
with the customer care facilities are made available to the clients.
The Information Technology processes required in implementing such practices have been
custom developed by AMT Limited and are fully integrated with the backend processes
involved in providing theclients the various services mentioned above. Now that the company
has been dealing with large volumesof data with extensive procedures over it being applied
through the information systems AMT limitedproposes to have a comprehensive audit of the
online booking system of the company. The objective ofthe IS audit is to identify potential
areas for improvement of controls and the identification of all riskfactors present in the
system so as to mitigate them by implementing controls etc so that the whole ITenvironment
particularly that of online booking system is secure and safe and as such to provide assurance
DISCLAIMER
• The procedures performed are limited in nature and extent to those that we have
determined best to meet the function’s requirements, based on information available
with us.
• Since we have focused only on specific areas, which were identified and agreed with
you in advance, our scope and procedures may not disclose all issues and / or other
significant matters about the department / company, or reveal all errors,
irregularities and frauds in the underlying information.
• The major objective of this Internal Audit review was to understand the key activities
and controls in the processes designed and established, review the design
effectiveness of processes and controls, assess the operating effectiveness of controls
and provide recommendations for process and control improvement.
• The approach employed during this engagement does not constitute a
comprehensive review of operations and is subject to the level of bias in the method
of sample selection.
• The issues identified & proposed action plans in this report are based on our
discussions with the people engaged in the process, review of relevant documents /
records & our physical observation of the activities in the process.
• This document is solely for your information and is not to be used for any other
purpose or distribution to any other party without prior written consent of JCN
• This report is based on exceptions observed.