Computer Audit . Currently, issues related to computer auditing are becoming increasingly relevant, both nationally and internationally, because information has become the most important asset of companies, representing their main strategic advantage, which is why these They invest enormous amounts of money and time in the creation of information systems in order to obtain the highest possible productivity and quality.
Summary
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- 1 Computer Audit
- 2 Computer Auditor
- 3 Scope of the computer audit
- 4 Bibliography
Computer Audit
The Computer Audit is a comprehensive and critical examination that is carried out with the aim of evaluating the validity and efficiency of a section, an organism, an entity, etc.
It is of crucial importance for an application development professional the full knowledge of the computer audit, because all the procedures must be followed and all the documentation and planning of the product must be generated not only to be successful in the processes of External Audits , but also in order to ensure continuity and quality of the final product.
The main objectives that make up the computer audit are the control of the computer function, the analysis of the efficiency of the computer systems it involves, the verification of compliance with the general regulations of the company in this area and the review of effective management. of material and human computing resources.
Computer Auditor
The Computer Auditor must ensure the correct use of the extensive resources that the company uses to have an efficient and effective information system. Of course, in order to carry out an effective computer audit, the company must be understood in its broadest sense, since a University , a Ministry or a Hospital are as companies as a corporation or public company. They all use computing to manage their “businesses” quickly and efficiently in order to obtain economic benefits.
Scope of the computer audit
The scope must define precisely the environment and the limits in which the computer audit will be carried out, it is completed with its objectives. The scope must be expressly included in the Final Report, so that it is perfectly determined not only how far it has gone, but also what border issues have been omitted. In this sense, an example of this control arises when asking the following questions: Will the recorded records be subjected to a comprehensive integrity control? Will the error validation controls be verified as adequate and sufficient?
The lack of definition of the scope of the audit compromises the success of the audit.
a
