IT AUDIT

An IT Auditor

-  Can be either an internal or external auditor

Auditing around the computer

- Assumes that accurate output is sufficient evidence that processing operations are appropriate

People Skills

- Arguably the most important skills that auditors need are

Automated Workpaper Software

- A kind of software that is similar to general ledger software

Database Management Software

-  It controls almost all organizational accounting systems

 Assure

- To audit is to examine and to

 Internal Auditors

- They can provide assurance to a company’s top management about the efficiency and effectiveness of
almost any aspect of its organization

External Auditors
- They examine an organization’s computer-based AIS primarily to evaluate how the organization’s
control procedures over computer processing affect the financial statements

 COBIT

-  This framework provides auditors and businesses with guidance in managing and controlling for
business risk associated with IT environments.

Test Data

- responsibility to develop a set of transactions

Integrated Test Facility

- validating an application’s input controls

Parallel Simulation

- controlled by the auditor

Validating Computer Programs

- clever programmer can thwart

Tests of Program Change Control

- program modification

Program Comparison

- unauthorized program tampering

The following are components of a computer based AIS

Procedures

Hardware

People

Data Communication

Database

Software