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Overview

computer auditing

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30 views

Overview

computer auditing

Uploaded by

Norie Jane Canino
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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What is an IT Audit?

An Information Technology (IT) audit is an audit of


an organisations IT systems, management, operations
and related processes.
An IT audit may be carried out in connection with
a financial regularity audit or selective audit. As the
records, services and operations of many organisations
are often highly computerised, there is a need to
evaluate the IT controls in the course of an audit of
these organisations.

Why is IT Audit
important?

How is IT Audit
carried out?
Generally, IT audit is carried out as follows:

Many organisations are spending large amounts


of money on IT because they recognise the
tremendous benefits that IT can bring to their
operations and services. However, they need to
ensure that their IT systems are reliable, secure
and not vulnerable to computer attacks.

Types of Audits:

1. Establish the IT audit objectives and scope.


2. Develop an audit plan to achieve the IT audit
objectives.
3. Gather information on the relevant IT controls
and evaluate them.
4. Perform audit tests, using Computer-Assisted
Audit Techniques (CAATs) such as data extraction
and analysis software or test data, where
appropriate.
5. Report on the IT audit findings.
In performing its IT audits, the Auditor-Generals
Office (AGO) also checks for compliance with the
Government policies, standards, laws and regulations
on information and related technology.

The objectives of IT audits include:

Evaluating the reliability of data from IT


systems which have an impact on the financial
statements of the organisations.

Ascertaining the level of compliance with


the applicable laws, policies and standards in
relation to IT.

Checking if there are instances of excess,


extravagance, gross inefficiency tantamount to
waste in the use and management of IT systems.

IT audit is important because it gives assurance that


the IT systems are adequately protected, provide
reliable information to users and properly managed
to achieve their intended benefits.
Many users rely on IT without knowing how the
computers work. A computer error could be repeated
indefinitely, causing more extensive damage than a
human mistake.
IT audit could also help to reduce risks of data
tampering, data loss or leakage, service disruption,
and poor management of IT systems.

Where appropriate, AGO uses the IT audit tools,


technical guides and other resources recommended
by ISACA (Information Systems Audit & Control
Association), and encourages staff to be certified as
CISA (Certified Information Systems Auditor).

Examples of AGOs
IT Audit findings

IT Audit

(2008) Test checks on IT access controls revealed


lapses at 12 ministries and 4 organs of states. Access
rights no longer required by 359 users were not promptly
removed, in some cases for as long as 36 months.
TODAY,
July 24, 2008

(2007) A software bought by an agency at a cost of $1.5


million was not cost effective. Due to certain problems,
the software had not been used for 15 months.
(2005) Information in a database for the public
regarding certain registrations was not current. 18,161
of the registrations had expired for more than 11 months,
including 13 cases which expired between 1992 and
2000.
(2004) 36 officers no longer with an agency continued
to have access rights to a system. 29 of them had left
the agency for more than one year. 10 of the 29 officers
were even given additional access rights after they left.

Weekend TODAY,
July 15-16, 2006

(2001) A system file was found not secured properly,


which could allow unauthorized programs to be
run without being detected. The activities of the
programmers who had access to the data and programs
in the system were not reviewed by Management.
(2000) An IT project to develop 17 application systems
at a cost of $9.8 million was targeted for completion by
December 1999. After 5 years, only 2 of the systems
were implemented and $3.28 million had been spent
on the project.

Copyright (2009)
MediaCorp Press Ltd.

www.ago.gov.sg

TODAY,
July 14, 2006

Auditing for the Nation

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