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Chap 8 - Essay Example

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System auditing helps IT managers discover exactly where the fault is in an information system and decide on the best controls to put in place. Systems risk assessment,…
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Chap 8
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Download file to see previous pages In practice, the audit process has five steps: planning, studying and evaluating controls, testing and evaluating controls, reporting, follow up and reports (Hingarh and Ahmed, 39).
Understanding the scope of an audit is fundamental in ensuring that one conducts a successful audit. The scope of an audit is supposed to guide the editor and give him understanding of exactly what is expected of him during the audit (Hingarh and Ahmed, 56). In the case given, the scope of the audit required that the IT manager identifies the causes of bounced checks, unrecorded transactions especially between 1 p.m. and 2 p.m. In addition to this, the manager was expected to identify the cause of wrong order of execution of business transactions. Apart from the scope of an audit, IT managers conducting systems audit and supposed to understand the best control environment that will give the best results of an audit. The control environment helps managers to know exactly the best control features to add to a system for better performance (Hingarh and Ahmed, 68).
In conclusion, information system audit is an important exercise in any organization’s systems and needs to be done regularly to avoid errors and miscalculations in a system. According to research, system audit saves many companies from losses and ensures steady execution of business activities and transactions (Hingarh and Ahmed, ...Download file to see next pagesRead More
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