Introduction to Computer Audit

An Introduction to Computer AuditingBarclay SimpsonRecruitment ConsultantsAn Introduction to Computer AuditingIndex1. INTRODUCTION1.1 Purpose 21.2 Definition 21.3 Origins of Computer Audit 21.4 Change 21.5 Nature of Computer Audit 31.6 Computer Auditors 31.7 Scope 42. SYSTEMS UNDER DEVELOPMENT2.1 Background 52.2 Development of New IT Applications 52.3 IT Application Controls 73. LIVE APPLICATIONS3.1 Background 103.2 Application Controls 103.3 General IT Infrastructure Controls 104. IT INFRASTRUCTURE4.1 Background 124.2 IT Environment 124.3 Infrastructure Areas 124.3.1 Physical Security 124.3.2 Contingency Planning 134.3.3 Logical Access Controls 144.3.4 Change Control 154.3.5 Operating Systems 164.3.6 Telecommunications 164.3.7 Cryptography 174.3.8 Computer Operations 174.3.9 Databases 184.3.10 Storage Media 185. AUDIT AUTOMATION5.1 Background 195.2 Audit Tools 195.3 Administration Tools 19GLOSSARY OF TERMS 20BARCLAY SIMPSON 11. Introductionorganisations operating in the same sector may have1.1 Purposedifferent approaches to computer audit. Even whereThe aim of these notes is to give potential computerthere appears to be commonality in the scope ofauditors an overview of the main activities ofaudit areas, there can be significant variations in thecomputer audit and the role of the computer auditor.depth of auditing undertaken. An audit of anThey have been written to assist candidates who areoperating system in one ...