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Computer Control & Audit

Computer Control & Audit. An overview 2001. Computer Control & Audit. Risks & exposures Preferred IT management practices Study & evaluation of internal control Other assurance services Computer-assisted audit techniques. Preferred IT Management Practices.

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Computer Control & Audit

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  1. Computer Control & Audit An overview 2001

  2. Computer Control & Audit • Risks & exposures • Preferred IT management practices • Study & evaluation of internal control • Other assurance services • Computer-assisted audit techniques

  3. Preferred IT Management Practices • Planning, organizing, staffing & budgeting • Leading, directing • Assessing risk • Communicating • Monitoring & controlling

  4. Study & Eval’n of Internal Control • Documenting Systems • General controls • Management responsibilities • Systems dev, acq’n & maintenance • Security (physical and logical/electronic access) • Availability (backup, recovery, insurance) • Operations (infrastructure, personnel, software, data, procedures) • Application controls • Input, process, storage, output, aud trails

  5. Application Controls

  6. Other Assurance Services • Service organizations (s. 5900) • SysTrust • WebTrust • System quality • Relevance + Reliability • 3e’s: efficiency, effectiveness, economy

  7. Computer-Assisted Audit Techniques • Audit planning and administration • System understanding • System-oriented tests • Test data • Data-oriented tests • Data extraction and analysis, parallel simulation • Problem solving and decision support

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