general concepts of audit

7/28/2019 General Concepts of Audit

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Unit IIIAuditing information systems


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In years recently can beconsidered as a true

technological revolution in depthand impact. Nowadays, themajority of organizations

consider that information and itsassociated technology representtheir most important assets.

Introduction


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Introduction /2

The quality control and security requirements that

are implemented for others companies's assets arealso required for information systems and

technology. Management must establish and

adequate system of internal controls, and such

systems should support business processes and

resources properly.


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Introduction /3

The planning, control, security andcost reduction involved ininformation systems are currentlyessential for organizationalstrategies.


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Introduction / 4

Generally speaking, the currentsituation of information systems is

frequently characterized by a lackof assimilation of new technologies,a bad use of information and

technological resources, a generaldissatisfaction of users, obsolescentapplications, and a lack of planning.


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Introduction /5

Applications in the past have notbeen integrated but designed as

partial solutions, and they havebeen functioning as independentautomated or manual islands.Manual processes were difficult tocontrol and expensive to maintain.Eventually there was a lack ofstandards and methods and a lack

of training and general culture


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Introduction/6

As a result of current global competition,the organizations have to restructuretheir operations towards a more

competitive and technologicalenvironment consequently, they haveto take advantage of using information

systems and technology that are secureand controlled to hold and improve theirmarket position. This fact should bothstimulate students and professionals

and increase the awareness of society in


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Challenges and strategies for

complexityThis new environmentincreases the complexityin all kinds of relations.The complexity ofsystems and

technologies, and thenew tendenciesmentioned, means anincreasing complexity inthe exchange of productsand services which leadsinto an increasingcomplexity in thecorporate infrastructureand relations of all kinds.This increased complexity

impacts in the generaldecision making process

INTEGRATIONCHANGE

MANAGEMENT

STRATEGY OF HRINFORMATION

SYSTEM STRATEGY

ECONOMICALSTRATEGY (GLOBAL

ECONOMICS)

ORGANIZATIONALSTRATEGY


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General audit concepts

Audit definition. Generally speaking, whenit comes to auditing, we speak of acontrol tool, which involves amethodology to establish criteria so thatwe can measure the effectiveness,

efficiency and possible deviations fromthe established objectives of a givensystem.


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General audit concepts

Types or functions.

Financial Auditing

Production Auditing

Human Resources Auditing Environmental Auditing

Etc.


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Information Systems Auditing

The new developments in informationand related technologies have had an

enormous impact and influence on thegeneration of financial statements,administrative systems and proceduresand accounting.

As soon as data and managementprocedures are handled by automatedsystems, information systems auditing

comes into place. This includes new


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Changes in auditing procedures

Evaluation of automated controls.

Evaluation of effective and efficient use of automatedsystems and resources.

Impact on the scope and procedures of the followingmain circumstances:

Basic accounting controls in computer programs.

Integration of accounting systems through initial datainput and databases.

Use of computer capacity for decision making.

Automatic transaction initiation.

Loss of visible audit trails.

Use of realtime rocessin .


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Information System Auditing

Objectives Validation of the organizational aspects andadministration of the information servicefunction.

Validation of the controls of the systemdevelopment life cycle.

Validation of access controls to installations,

terminals, libraries, etc. Automation of internal auditing activities.

Internal training.

Training members of the information service


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Information System Audit Plan

Definition of scope and objectives.

Analysis and understanding of standard

procedures. Evaluation of system and internalcontrols.

Audit procedures and documentation ofevidence.

Analysis of facts encountered.

Formation of opinion over the controls.


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Audit techniques/1

Compliance Tests: They verifythe correct execution or registration

of an operation or process throughits repetition or observation. (Testdata, logic reviews, and

sample of a file). Substantive Tests: They makeanalytic review of real data, to test

its quality, by using certain audit


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Audit techniques/2

Interviews (management, staff,operators, users).

Observation "on location" of the workenvironment.

Audit guidelines and control objectives(checklists to review controls).

Organizational structure, flow charts (ofmanual and automated operations), fileinterrelations.

S stem documentation and descri tions


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Autoevaluacin 31.- Mencione y explique la relacin de la auditoria

informtica con las organizaciones actuales.2.- Qu aspectos negativos encontramos al realizar

una auditoria informtica?

3.- Por qu se dice que la auditoria es unaherramienta de control?

4.- Enuncie y explique 2 de los objetivos de la

auditoria en informtica.

5.- Con qu termina el plan de auditoria y que

finalidad tiene?

6.- Enuncie y explique 2 tcnicas de auditoria


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Bibliografa

Piattini M. Auditing Information Systems [e-book].

IGI Global; 2000. Available from: eBook

Collection (EBSCOhost), Ipswich, MA. Accessed

October 7, 2011.

general concepts of audit

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