General Concepts of Audit
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Transcript of 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.