IT Audit - General Principles Monograph series # 1

IT Audit Monograph Series # 1 Information Technology AuditGeneral PrinciplesIntroductoryAs computer technology has advanced, Government organisations have become increasinglydependent on computerised information systems to carry out their operations and to process,maintain, and report essential information. As a consequence, the reliability of computerised dataand of the systems that process, maintain and report these data are a major concern to audit. ITAuditors evaluate the reliability of computer generated data supporting financial statements andanalyse specific programs and their outcomes. In addition, IT Auditors examine the adequacy ofcontrols in information systems and related operations to ensure system effectiveness.IT Audit is the process of collecting and evaluating evidence to determine whether a computersystem has been designed to maintain data integrity, safeguard assets, allows organisational goalsto be achieved effectively, and uses resources efficiently. Data integrity relates to the accuracyand completeness of information as well as to its validity in accordance with the norms. Aneffective information system leads the organisation to achieve its objectives and an efficientinformation system uses minimum resources in achieving the required objectives. IT Auditormust know the characteristics of users of the information system and the decision makingenvironment in the auditee organisation while evaluating the effectiveness of any ...