c-audit

Checklists for IS Audit Committee on Computer AuditReport of the Committee on Computer AuditIndexI IntroductionII Standardised Checklist for conducting Computer AuditQuestionnaires1. Business Strategy2. Long Term IT Strategy3. Short Range IT Plans4. IS Security Policy5. Implementation of Security Policy6. IS Audit Guidelines7. Acquisition and Implementation of Packaged Software8. Development of software - in-house and outsourced9. Physical Access Controls10. Operating System Controls11. Application Systems Controls12. Database controls13. Network Management14. Maintenance15. Internet BankingChapter IINTRODUCTION1.1 The Jilani Working Group on internal controls and inspection / audit systems in banks(1995) identified key risks associated with IT systems and recommended various controlmeasures to address these risks. It recognized the need for a specialized system of EDP auditand recommended that the entire domain of EDP activities should be brought under thescrutiny of the Inspection and Audit department. Banks were advised by the Department ofBanking Supervision (DBS) of the Bank to expeditiously implement the recommendations ofthe group.1.2 The risks and controls systems in computerized banks were analysed by Coopers andLybrand ( U.K) under the Technical Assistance Project funded by the Department ForInternational Development (DFID) U.K. Based on the consultancy report, DBS had issued in1998 a detailed guidance note to banks apprising ...