In understanding the Audit Universe we perform the following:.
Auditor's Guide to Information Systems Auditing
The template xxx will provide you with a guideline to document an Organisations Business Sub Processes identified during the risk analysis phase. This WCGW represent the threat existing on a particular process. For each Key Activity:. Based on our risk assessment and upon the identification of the risky areas, we move ahead to develop an Audit Plan and Audit Program.
The Audit Plan will detail the nature, objectives, timing and the extent of the resources required in the audit. Based on the compliance testing carried out in the prior phase, we develop an audit program detailing the nature, timing and extent of the audit procedures. They are sub-divided into:. COBIT provides managers, auditors, and IT users with a set of generally accepted measures, indicators, processes and best practices to assist them in maximizing the benefits derived through the use of information technology and developing appropriate IT governance and control in a company. The Framework comprises a set of 34 high-level Control Objectives, one for each of the IT processes listed in the framework.
These are then grouped into four domains: This structure covers all aspects of information processing and storage and the technology that supports it. By addressing these 34 high-level control objectives, we will ensure that an adequate control system is provided for the IT environment. A diagrammatic representation of the framework is shown below.
Our review shall cover the following domains;. The above control objectives will be matched with the business control objectives to apply specific audit procedures that will provide information on the controls built in the application, indicating areas of improvement that we need to focus on achieving.
An Application Control Review will provide management with reasonable assurance that transactions are processed as intended and the information from the system is accurate, complete and timely. An Application Controls review will check whether:.
Five Steps to Planning an Effective IT Audit Program
A Review of the Application Controls will cover an evaluation of a transaction life cycle from Data origination, preparation, input, transmission, processing and output as follows:. The Information Systems Audit Standards require us that during the course of an audit, the IS auditor should obtain sufficient, reliable and relevant evidence to achieve the audit objectives. The audit findings and conclusions are to be supported by the appropriate analysis and interpretation of this evidence.
The final planning step—determining audit procedures and steps for data gathering—involves activities such as obtaining departmental policies for review, developing methodology to test and verify controls, and developing test scripts plus criteria to evaluate the test. Once planning is complete, auditors can move on to the fieldwork and documentation phase acquiring data, testing controls, issue discovery and validation, documenting results and the reporting phase gathering report requirements, drafting the report, issuing the report and follow-up , both of which are described in detail in ISACA's paper.
IS auditors should be familiar with standard frameworks, the operating environment of the entity under review, and the audit process used internally. Webinars Online Self-Study eSummits.
An external auditor reviews the findings of the internal audit as well as the inputs, processing and outputs of information systems. The external audit of information systems is frequently a part of the overall external auditing performed by a Certified Public Accountant CPA firm. IS auditing considers all the potential hazards and controls in information systems. It focuses on issues like operations, data, integrity, software applications, security, privacy, budgets and expenditures, cost control, and productivity.
Guidelines are available to assist auditors in their jobs, such as those from Information Systems Audit and Control Association. The following are basic steps in performing the Information Technology Audit Process: Auditing information security is a vital part of any IT audit and is often understood to be the primary purpose of an IT Audit.
The broad scope of auditing information security includes such topics as data centers the physical security of data centers and the logical security of databases, servers and network infrastructure components ,  networks and application security. The concept of IT auditing was formed in the mids.
Since that time, IT auditing has gone through numerous changes, largely due to advances in technology and the incorporation of technology into business. Currently, there are many IT dependent companies that rely on the Information Technology in order to operate their business e. Telecommunication or Banking company. For the other types of business, IT plays the big part of company including the applying of workflow instead of using the paper request form, using the application control instead of manual control which is more reliable or implementing the ERP application to facilitate the organization by using only 1 application.
According to these, the importance of IT Audit is constantly increased. One of the most important role of the IT Audit is to audit over the critical system in order to support the Financial audit or to support the specific regulations announced e.
Information technology audit - Wikipedia
The following principles of an audit should find a reflection: This list of audit principles for crypto applications describes - beyond the methods of technical analysis - particularly core values, that should be taken into account. There are also new audits being imposed by various standard boards which are required to be performed, depending upon the audited organization, which will affect IT and ensure that IT departments are performing certain functions and controls appropriately to be considered compliant.
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The extension of the corporate IT presence beyond the corporate firewall e. The purposes of these audits include ensuring the company is taking the necessary steps to:. The rise of VOIP networks and issues like BYOD and the increasing capabilities of modern enterprise telephony systems causes increased risk of critical telephony infrastructure being mis-configured, leaving the enterprise open to the possibility of communications fraud or reduced system stability.
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Banks, Financial institutions, and contact centers typically set up policies to be enforced across their communications systems. The task of auditing that the communications systems are in compliance with the policy falls on specialized telecom auditors.