Auditing Systems
Definition of Audit:It's defined as a systematic process, which involves obtaining and objectively evaluate evidence on the claims relating to acts and events of an economic nature, in order to determine the degree of correspondence between those assertions and established criteria, then communicate the results to those concerned. The Audit classified as financial and operational audit.
Auditing Systems:It's responsible for carrying out the assessment of standards, controls, procedures and techniques that have been established in an enterprise to achieve reliability, timeliness, security and confidentiality of the information is processed through information systems. The audit system is a specialized branch of the audit that promotes and applies concepts of auditing in the area of information systems. The audit of information systems is defined as any audit covered the review and evaluation of all aspects (or any portion thereof) of the automatic information processing, including procedures related to them not automatic and corresponding interfaces. The ultimate goal is that the auditor system, is to give recommendations to senior management to improve or achieve an adequate internal control environments of computer technology in order to achieve greater operational efficiency and administrative. |
Especific Objetives of the Audit Systems End of the Audit
Environmentals Aspects that affect the Audit Complexity of the systems, use of languages etc ...
Reasons for the Existence of the Function of A.s.
Requirements Systems Auditor and Risk Area IT |
Auditing Systems
