This document provides an overview of information systems auditing. It discusses the need for auditing computers due to risks like data loss, incorrect decisions, and abuse. An information systems audit aims to safeguard assets, maintain data integrity, and ensure system effectiveness and efficiency. The document also examines how computers affect internal controls and the audit process. It notes computers concentrate organizational assets, making oversight important. Finally, the document outlines how computers can help audits by enabling testing of large data volumes quickly and accurately.
CONTROL & AUDIT INFORMATION SYSTEM (HALL, 2015)Muhammad Azmy
Materi Perkuliahan Control and Auditing Information System in Uin Suska Riau.
About Fundamental and Theory Control and Audit. Where this Slide just Theory, not spesific because it just job from teacher in the class.
CONTROL & AUDIT INFORMATION SYSTEM (HALL, 2015)Muhammad Azmy
Materi Perkuliahan Control and Auditing Information System in Uin Suska Riau.
About Fundamental and Theory Control and Audit. Where this Slide just Theory, not spesific because it just job from teacher in the class.
Computer-Assisted Audit Tools and Techniques_supriadi
Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
· Processed on 09-Dec-2014 901 PM CST · ID 488406360 · Word .docxLynellBull52
· Processed on 09-Dec-2014 9:01 PM CST
· ID: 488406360
· Word Count: 1969
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47%
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Internet Sources:
46%
Publications:
2%
Student Papers:
N/A
sources:
1
30% match (Internet from 27-Mar-2009)
http://www.isaca.org/Content/ContentGroups/Journal1/20023/The_IS_Audit_Process.htm
2
13% match (Internet from 29-Mar-2011)
http://www.scribd.com/doc/36655995/Chapter-1-the-Information-System-Audit-Process
3
2% match (publications)
Athula Ginige. "Web site auditing", Proceedings of the 14th international conference on Software engineering and knowledge engineering - SEKE 02 SEKE 02, 2002
4
1% match (Internet from 26-Feb-2012)
http://www.dc.fi.udc.es/~parapar/files/ai/The_IS_Audit_Process_isaca_sayana.pdf
5
1% match (Internet from 01-Apr-2009)
http://www.idkk.gov.tr/web/guest/it_audit_manual_isaca
paper text:
Running head: AUDITING INFORMATION SYSTEMS PROCESS Auditing information systems process Student’s Name University Affiliation Auditing information systems 2process Information systems are the livelihood of any huge business. As in past years, computer systems do not simply record transactions of business, but essentially drive the main business procedures of the enterprise. In such a situation, superior management and business managers do have worries concerning information systems. Auditing is a methodical process by which a proficient, independent person impartially obtains and assesses evidence concerning assertions about a financial entity or occasion for the reason of outlining an outlook about and reporting on the extent to which the contention matches to an acknowledged set of standards. Auditing of information systems is the administration controls assessment inside the communications of Information Technology. The obtained proof valuation is used to decide if systems of information are defensive assets, maintenance reliability of data, and also if they are efficiently operating in order to attain organization’s goals or objectives (Hoelzer, 2009). Auditing of Information Systems has become an essential part of business organization in both large and small business environments. This paper examines the preliminary points for carrying out and Information system audit and some of the, techniques, tools, guidelines and standards that can be employed to build, manage, and examine the review function. The Certified Information Systems Auditor (CISA) qualifications is recognized worldwide as a standard of accomplishment for those who assess, monitor, control and audit the information technology of an organization and business systems. Information Systems experts with a concern in information systems security, control and audit. At least five years of specialized information systems security, auditing and control work practice is necessary for certification. An audit contract should be present to evidently state the responsibility of the management, 2objectives for, and designation of authority to Information .
This presentation explains how IT auditing is important for all organizations to adequately protect critical IT systems, streamline systems management, reduce the risk of data loss, damage or leakage.
Computer-Assisted Audit Tools and Techniques_supriadi
Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
· Processed on 09-Dec-2014 901 PM CST · ID 488406360 · Word .docxLynellBull52
· Processed on 09-Dec-2014 9:01 PM CST
· ID: 488406360
· Word Count: 1969
Similarity Index
47%
Similarity by Source
Internet Sources:
46%
Publications:
2%
Student Papers:
N/A
sources:
1
30% match (Internet from 27-Mar-2009)
http://www.isaca.org/Content/ContentGroups/Journal1/20023/The_IS_Audit_Process.htm
2
13% match (Internet from 29-Mar-2011)
http://www.scribd.com/doc/36655995/Chapter-1-the-Information-System-Audit-Process
3
2% match (publications)
Athula Ginige. "Web site auditing", Proceedings of the 14th international conference on Software engineering and knowledge engineering - SEKE 02 SEKE 02, 2002
4
1% match (Internet from 26-Feb-2012)
http://www.dc.fi.udc.es/~parapar/files/ai/The_IS_Audit_Process_isaca_sayana.pdf
5
1% match (Internet from 01-Apr-2009)
http://www.idkk.gov.tr/web/guest/it_audit_manual_isaca
paper text:
Running head: AUDITING INFORMATION SYSTEMS PROCESS Auditing information systems process Student’s Name University Affiliation Auditing information systems 2process Information systems are the livelihood of any huge business. As in past years, computer systems do not simply record transactions of business, but essentially drive the main business procedures of the enterprise. In such a situation, superior management and business managers do have worries concerning information systems. Auditing is a methodical process by which a proficient, independent person impartially obtains and assesses evidence concerning assertions about a financial entity or occasion for the reason of outlining an outlook about and reporting on the extent to which the contention matches to an acknowledged set of standards. Auditing of information systems is the administration controls assessment inside the communications of Information Technology. The obtained proof valuation is used to decide if systems of information are defensive assets, maintenance reliability of data, and also if they are efficiently operating in order to attain organization’s goals or objectives (Hoelzer, 2009). Auditing of Information Systems has become an essential part of business organization in both large and small business environments. This paper examines the preliminary points for carrying out and Information system audit and some of the, techniques, tools, guidelines and standards that can be employed to build, manage, and examine the review function. The Certified Information Systems Auditor (CISA) qualifications is recognized worldwide as a standard of accomplishment for those who assess, monitor, control and audit the information technology of an organization and business systems. Information Systems experts with a concern in information systems security, control and audit. At least five years of specialized information systems security, auditing and control work practice is necessary for certification. An audit contract should be present to evidently state the responsibility of the management, 2objectives for, and designation of authority to Information .
This presentation explains how IT auditing is important for all organizations to adequately protect critical IT systems, streamline systems management, reduce the risk of data loss, damage or leakage.
Saudi Arabia stands as a titan in the global energy landscape, renowned for its abundant oil and gas resources. It's the largest exporter of petroleum and holds some of the world's most significant reserves. Let's delve into the top 10 oil and gas projects shaping Saudi Arabia's energy future in 2024.
Hybrid optimization of pumped hydro system and solar- Engr. Abdul-Azeez.pdffxintegritypublishin
Advancements in technology unveil a myriad of electrical and electronic breakthroughs geared towards efficiently harnessing limited resources to meet human energy demands. The optimization of hybrid solar PV panels and pumped hydro energy supply systems plays a pivotal role in utilizing natural resources effectively. This initiative not only benefits humanity but also fosters environmental sustainability. The study investigated the design optimization of these hybrid systems, focusing on understanding solar radiation patterns, identifying geographical influences on solar radiation, formulating a mathematical model for system optimization, and determining the optimal configuration of PV panels and pumped hydro storage. Through a comparative analysis approach and eight weeks of data collection, the study addressed key research questions related to solar radiation patterns and optimal system design. The findings highlighted regions with heightened solar radiation levels, showcasing substantial potential for power generation and emphasizing the system's efficiency. Optimizing system design significantly boosted power generation, promoted renewable energy utilization, and enhanced energy storage capacity. The study underscored the benefits of optimizing hybrid solar PV panels and pumped hydro energy supply systems for sustainable energy usage. Optimizing the design of solar PV panels and pumped hydro energy supply systems as examined across diverse climatic conditions in a developing country, not only enhances power generation but also improves the integration of renewable energy sources and boosts energy storage capacities, particularly beneficial for less economically prosperous regions. Additionally, the study provides valuable insights for advancing energy research in economically viable areas. Recommendations included conducting site-specific assessments, utilizing advanced modeling tools, implementing regular maintenance protocols, and enhancing communication among system components.
Hierarchical Digital Twin of a Naval Power SystemKerry Sado
A hierarchical digital twin of a Naval DC power system has been developed and experimentally verified. Similar to other state-of-the-art digital twins, this technology creates a digital replica of the physical system executed in real-time or faster, which can modify hardware controls. However, its advantage stems from distributing computational efforts by utilizing a hierarchical structure composed of lower-level digital twin blocks and a higher-level system digital twin. Each digital twin block is associated with a physical subsystem of the hardware and communicates with a singular system digital twin, which creates a system-level response. By extracting information from each level of the hierarchy, power system controls of the hardware were reconfigured autonomously. This hierarchical digital twin development offers several advantages over other digital twins, particularly in the field of naval power systems. The hierarchical structure allows for greater computational efficiency and scalability while the ability to autonomously reconfigure hardware controls offers increased flexibility and responsiveness. The hierarchical decomposition and models utilized were well aligned with the physical twin, as indicated by the maximum deviations between the developed digital twin hierarchy and the hardware.
Cosmetic shop management system project report.pdfKamal Acharya
Buying new cosmetic products is difficult. It can even be scary for those who have sensitive skin and are prone to skin trouble. The information needed to alleviate this problem is on the back of each product, but it's thought to interpret those ingredient lists unless you have a background in chemistry.
Instead of buying and hoping for the best, we can use data science to help us predict which products may be good fits for us. It includes various function programs to do the above mentioned tasks.
Data file handling has been effectively used in the program.
The automated cosmetic shop management system should deal with the automation of general workflow and administration process of the shop. The main processes of the system focus on customer's request where the system is able to search the most appropriate products and deliver it to the customers. It should help the employees to quickly identify the list of cosmetic product that have reached the minimum quantity and also keep a track of expired date for each cosmetic product. It should help the employees to find the rack number in which the product is placed.It is also Faster and more efficient way.
2. Contents
• Introduction
• Need for control and audit of computers
• Information systems auditing defined
• Effects of computer on internal controls
• Effect/advantages of computer in audit techniques
3. Introduction
Auditing is the process of assessment of financial, operational,
strategic goals and processes in organizations to determine whether
they are in compliance with the stated principles ,regulatory norms,
rules and regulations.
4. • Aim of information audit is to safe guard the assets, to maintain data
integrity, to achieve system effectiveness and to achieve system
efficiency.
• The audit can be conducted internally by employees of the
organization, or externally by an outside firm.
5. Need for control and Audit of computers
computers assist in the processing of data and decision making.
Factors:
1)Organizational cost of data loss
2)Incorrect decision making
3)Cost of computer abuse
4)Value of hardware, software
5)High costs of computer error
6)Maintainance of privacy
7)Controlled evolution of computer use
6. Organizational cost of data loss
• Data provides the organization with an image of itself its
environment, its history and its future.
• If the Data is inaccurate or lost the organization can incur substantial
losses.
• There should be proper backup of computer files.
7. Incorrect decision making
• Decision making depends on the quality of data and quantity of
decision rules that exists in the computer based information system.
• Inaccurate data causes costly, unnecessary investigations and out of
control process can also remain undetected.
Example:
If the algorithm that the bank uses to give interest rates if incorrect
the bank will undergo substantial loss.
8. • Not just management but parties who have interest in an
organization also have an impact of incorrect data.
Example:
Shareholders might make poor investment decisions if they are
provided with inaccurate financial information.
9. Costs of computer abuse
Hacking:
A person gaining unauthorized access of system to modify or delete
program or to disrupt services.
Viruses:
It is a program that attaches itself to executable files or data files and
replicate themselves and causes disruption.
10. Illegal physical access:
A person gaining unauthorized physical access in the system.(can
cause physical damage or make copies of data)
Abuse of privileges:
A person uses privileges for unauthorized purposes.(making copies of
sensitive data they are permitted to access)
12. Value of computer hardware and software
• In addition to data Hardware and software are critical organizational
resources.
• Some intentional or unintentional loss of hardware can cause
disruption in functioning of organization
• If the software is corrupted the confidential information could be
stolen could be disclosed to competitors.
13. High cost of computer error
• Computers automatically perform many critical functions.
Example:
Computers allow banks to provide ATM services, online banking and
accurate tracking and verification of funds.
14. Maintenance of privacy
• All the important data of an individual like financial information,
personal data everything is stored on computers
• If there is some breach in the system all the private data will be gone
in seconds thus making it important to protect and maintain the
privacy.
15. Impact of ISA
1)Improved safeguard of assets
2)Improved data integrity
3)Improved system effectiveness
4)Improved system efficiency
16. Asset safeguarding objective
• The information system assets of an organization includes hardware,
software, people(knowledge),data files and system documentation.
• These assets play a major role in organizational growth thus making it
necessary to safeguard these assets.
17. Data integrity objective
• Data integrity is an fundamental concept of information system
auditing.
• It is a state implying data has certain attributes like: completeness,
soundness, purity and veracity.
• If the integrity of an organization’s data is low it could suffer a great
loss.
18. Three major factors affect the value of data :
1)The value of information content of the data item for individual
decision makers.
2)The extent to which data item is shared among decision makers.
3)The value of data item to competitors.
19. System effectiveness objective
• The effectiveness is the measure for deciding whether the system
provides the desired output or not. Being effective means producing
the right output in terms of quantity and quality.
• Effectiveness auditing is done usually after the system has been
running for sometime.
• It can be carried out during the design stages of system.
20. System efficiency objectives
• The efficiency indicates the manner in which the inputs are used by
the system. Being efficient means the system uses inputs in a `right'
way.
• An efficient information system uses minimum resources to achieve
its required objectives.
21. Effects of computers on internal
control
• The goals can be achieved only if an organization’s management sets
up a system of internal control.
• There is a huge impact of computers on the internal control
components.
22. Components of internal control
• Separation of duties
• Delegation of authority
• Competent and trustworthy personal
• System of authorizations
• Adequate documents and records
• Physical control over assets and records
• Adequate management supervision
• Independent checks on performance
23. Separation of duties
• In manual system separate individuals must be responsible for
initiating transactions, recording transactions and maintaining the
assets.
• It prevents and detects errors and irregularity
• Separation of duties must exist in different forms
• The capability to run the program and change the program should be
separated(privileges).
24. Delegation of authority and responsibility
In a computer system delegating authority and responsibility is
difficult because some resources are shared among various users.
Example:
In a database various users can access the same data. But by this the
integrity is somehow violated. It is not possible to trace who is
responsible for corrupting the data and who is responsible for
identifying and correcting the errors.
25. Competent and trustworthy personnel
• Substantial power is given to persons responsible for computer based
information system developed, implemented, operated and
maintained within organization.
• Sometimes the personnel not only lacks skills but also well developed
sense of ethics.
26. • In computer system it is difficult to assess whether the authority
assigned to individual is consistent with the management’s goals.
Example:
Users can formulate queries on database that could fetch them
contents of confidential data.
28. Adequate documents and records
The systems should be designed in a way to maintain
a record of all events and should be easily accessible
in order to have effective auditing process.
29. Physical control over assets and records
Computer system differs from manual systems in a way they
concentrate all the information systems assets and records of an
organization.
Example:
In manual system if a person wants to commit fraud he’ll have to go
to different physical locations whereas in computer based all the data
will be available in single site. Thus making it easy to execute the
fraud.
30. Adequate management supervision
• In computer based system supervision needs to be
carried out remotely.
• Managers must examine and do periodic auditing to
check for unauthorized actions.
31. Independent checks on performance
• The control emphasis should be on ensuring the veracity of program
code.
• Auditors must must evaluate controls established for program
development, modification operation and maintenance.
32. Effects of computers on auditing
1)Changes to evidence collection
2)Changes to evidence evaluation
33. Foundation of information systems auditing
1)Traditional auditing
2)Information system management
3)Behavioral science
4)Computer science
34. Advantages of using computers in audit
techniques
• Increase the accuracy of audit tests
• Perform audit tests more efficiently
• Enable the audit team to test a large volume of data accurately and quickly
• Reduce the level of human error in testing
• Provide a better quality of audit evidence