The Vital Things Worth Noting Concerning IT Auditing
By Daniel Roberts Auditing is basically a thorough review and evaluation of books of accounts. All companies either private or public keep...
Auditing is basically a thorough review and evaluation of books of accounts. All companies either private or public keep some sorts of financial records. The records are supposed to be prepared by the company accountant. It is not the work of the auditor to maintain proper books of accounts but the company accountant. IT auditing is basically an audit of a company IT systems, operations, management and related processes.
IT audit is simply defined or known as examination that encompasses or comprises of review and also evaluation of all automated information systems. The audit also reviews non-automated processes and also the interfaces among them. Before any audit is done planning should be done. Planning for IT audit usually involves the following two major steps.
First and foremost, an auditor is required to gather enough information and carry out some planning. The second step is gaining a good understanding of all existing internal control structures. Many organizations today are embracing risk based audit concept or approach. This approach is used to simply assess risk and also help an information technology auditor make informed decision.
On the other hand, external auditors are very independent in their work. They are contracted to work for the company shareholders for period not exceeding one year unless repointed again for another term. External auditors do not report to the company management but instead report to shareholders of that company.
The risk assessment decisions made here by auditors will assist companies make cost benefit analysis basically of control to all the known risks. When gathering the information to use for your auditing process, auditors will be required to identify the following five items. Identify and understand knowledge of business and also industry.
Due to the massive subscription to IT systems by organizations, there has been an increasing demand of information technology audits. Many organizations are basically spending a lot in terms of money on IT because of the benefit associated with such a system. As much as the system is beneficial, an organization should always ensure that their systems are secure, reliable and cannot be vulnerable to any kind of computer attacks.
IT audits are very important since they provide assurance to companies that information systems are properly protected. The audit will also provide reasonable assurance to the users of IT systems that the information they get from the system is reliable. The system should also be managed properly to achieve the organizational intended benefits.
Thumb drivers can also be stolen or in some cases misappropriated making the system to produce wrong data or information. Inherent risks are known to exist independently of such audits. The risks can occur simply because of the business nature. The auditor should identify the following items to make it easy for him to understand internal control structure that exist already.
The following items should be identified, control environment, detecting risk assessment, control procedures among others. The following are also worth noting that is control risk assessment and equate total risk. Once IT auditor has necessary information which is sufficient enough, they can commence the planning process. Areas to be audited need to be selected by the auditor.
IT audit is simply defined or known as examination that encompasses or comprises of review and also evaluation of all automated information systems. The audit also reviews non-automated processes and also the interfaces among them. Before any audit is done planning should be done. Planning for IT audit usually involves the following two major steps.
First and foremost, an auditor is required to gather enough information and carry out some planning. The second step is gaining a good understanding of all existing internal control structures. Many organizations today are embracing risk based audit concept or approach. This approach is used to simply assess risk and also help an information technology auditor make informed decision.
On the other hand, external auditors are very independent in their work. They are contracted to work for the company shareholders for period not exceeding one year unless repointed again for another term. External auditors do not report to the company management but instead report to shareholders of that company.
The risk assessment decisions made here by auditors will assist companies make cost benefit analysis basically of control to all the known risks. When gathering the information to use for your auditing process, auditors will be required to identify the following five items. Identify and understand knowledge of business and also industry.
Due to the massive subscription to IT systems by organizations, there has been an increasing demand of information technology audits. Many organizations are basically spending a lot in terms of money on IT because of the benefit associated with such a system. As much as the system is beneficial, an organization should always ensure that their systems are secure, reliable and cannot be vulnerable to any kind of computer attacks.
IT audits are very important since they provide assurance to companies that information systems are properly protected. The audit will also provide reasonable assurance to the users of IT systems that the information they get from the system is reliable. The system should also be managed properly to achieve the organizational intended benefits.
Thumb drivers can also be stolen or in some cases misappropriated making the system to produce wrong data or information. Inherent risks are known to exist independently of such audits. The risks can occur simply because of the business nature. The auditor should identify the following items to make it easy for him to understand internal control structure that exist already.
The following items should be identified, control environment, detecting risk assessment, control procedures among others. The following are also worth noting that is control risk assessment and equate total risk. Once IT auditor has necessary information which is sufficient enough, they can commence the planning process. Areas to be audited need to be selected by the auditor.
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The Vital Things Worth Noting Concerning IT Auditing
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