IT auditing, types and dimensions (original) (raw)
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The Implications Of Information Systems Audit For Financial Statement
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The dependence on the information technology (IT) is a common feature of all modern organizations. This dependence characterizes the private and public sectors, regardless of their mission, industry, geographical location, or type of organization. In this context, a successful organization, efficiency in operation, performance and quality are essential in order to reliably support the activity, which makes it necessary for the organizations to ensure the proper and efficient use of information technology. The compliance with the applicability of the regulations and standards of IT audit can help organizations to achieve all these goals.
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The world is changing faster than ever before as computer is affecting every sectors of the economy. Accounting profession is not left out of this change as the quality of information to be provided to users for decision making have to be improved on. This paper, therefore provide a detailed information about the concept of auditing to its relevance in a computerized accounting system. The papers also give a brief explanation on the terms computer, auditing, and computerized accounting system. This study also analyzed the procedure for auditing a computerized accounting system. The trend between manual and computerized accounting systems was also x-rayed in this paper. Based on the findings of this research, some recommendations were made. The study concludes with the statement that, although computerized accounting offers several more benefits than manual accounting, the function of manual accounting will never go away completely.
Issues regarding implementation of computer information technologies into auditing practices
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Use of computer information technologies in audit is caused by need to increase working performance of auditors and to improve quality of an audit procedure itself. Carrying out an audit using computer information technologies has some peculiarities that concern different stages of an audit procedure. In the publication hereof main issues concerning implementation of computer information technologies into auditing practices are determined, as well as there are pointed out ways to solve those issues.
Factors Affecting Information Technology Audit Quality
Journal of Investment and Management, 2015
Change and the growth of information technology, all aspects of human society have taken in the light of self. Human need, interest in using new technologies emerged as a dominant factor in their organizations and they will force to keep pace with the condition. Since the major factor in advances in information technology in the present world, is the need and necessity. This important, changed the methods and practices and have been transformed of paper-based systems to electronic information systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality.
ARTIKEL ILMIAH AUDIT SISTEM INFORMASI
Dewa Ayu Berliana Putri, 2021
Information System audits are carried out periodically to ensure the continuity of IT operations used by the organization. An information system audit is also used to measure the extent to which the system has been implemented properly. The School Management Information System at SMAN 1 Kuta Selatan is used to manage student grade data, subject data, productive and non-productive student data. The system is also used to manage student violation data during the school term, and store information about students and alumni. This information system audit uses the COBIT 4.1 domain Delivery and Support (DS) framework, especially in processes including: determining and managing service levels (DS1), Ensuring system security (DS5), Managing data (DS11), Managing the physical environment (DS12), and manage operations (DS13). The audit results show the level of process maturity level 2 which means that the process loop occurs. While the target to be achieved, namely level 3, each process has been properly regulated and documented. To achieve this level, recommendations for process improvement are given. Keywords: Information System Audit, Cobit 4.1
The role of information technology in the process of improving the efficiency of audit has a negative effect on the quality of the review process, But the derived benefits from use the recent methodologies Auditing in the field of actual efficiency associated mainly with the disposal of the old methods and procedures that associated with old methodologies more than related to the methods and procedures for the modern methodologies. It also we provide get to another result that the use of information technology in various fields of auditing will help to improve the efficiency and effectiveness of the review process, despite the existence problems that impede embarking to make serious decisions in order to exploit information technology leads to improved efficiency and effectiveness.
4 Audit under Computerised Information System (CIS) Environment
Information Technology throughout the world has revolutionized and dramatically changed the manner in which the business is conducted today. Computerization has a significant effect on organization control, flow of document information processing and so on. Auditing in a CIS environment even though has not changed the fundamental nature of auditing, it has definitely caused substantial changes in the method of evidence collection and evaluation. This also requires auditors to become knowledge about computer environment (Hardware, software etc.) and keep pace with rapidly changing technology, even to the extent of using sophisticated Audit software. Students are advised to study the technical issue relating to Information Technology from the study material of paper 6.
The banking sector occupies a central position in the economy. This consideration stems from the roles and the responsibilities assumed by this institution. Therefore, the consolidation of the system comprising the banking and other financial institutions by all kinds of technology and information becomes more than a necessity in an attempt to improve the quality of the services provided in one hand and to strengthen the banking organization per se at the other. The latter objective is ensured by different mechanisms. One of these is the auditing mechanism. The paper sheds light on the impact of the information technology audit in increasing the quality of the bank accounting system. The study shows that the acquisition of the modern technology is not based only on feasibility, but in response to the requirement of the competition and the customers' satisfaction.