auditing in data processing
The tremendous increase in the importance and extent of
information systems for all aspects of commerce and indus-
try has made it imperative that businesses be able to ensure
the accuracy and integrity of their accounting systems and
corporate databases. Errors can result in loss of revenue
and even exposure to legal liability.
Auditing involves the analysis of the security and accu-
racy of software and the procedures for using it. For exam-
ple, sample data can be extracted using automated scripts
or other software tools and examined to determine whether
correct and complete information is being entered into the
system, and whether the reports on which management
relies for decision making are accurate. Auditing is also
needed to confirm that data reported to regulatory agencies
meets legal requirements.
In addition to confirming the reliability of software and
procedures, auditors must necessarily also be concerned
with issues of security, since attacks or fraud involving
computer systems can threaten their integrity or reliability
The safeguarding of
customer privacy has also become a sensitive concern . To address such issues, the
auditor must have a working knowledge of basic psychol-
ogy and human relations, particularly as they affect large
organizations.
Auditors recommend changes to procedures and prac-
tices to minimize the vulnerability of the system to both
human and natural threats. The issues of backup and
archiving and disaster recovery must also be addressed
.As part accountant
and part systems analyst, the information systems auditor
represents a bridging of traditional practices and rapidly
changing technology.
See also:
Explain-term-assemble
artificial-life-altech-news
artificial-intelligence
0 comments:
Post a Comment