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ABSTRACT:
The developments in Information Technology have a tremendous impact on audit. Information Technology has facilitated re-engineering of the traditional business process to ensure efficient operations and improved communication within the organization. It is between the organization and its customers. Information systems audit is a part of the overall audit process, which is one of the facilitators for good corporate governance. Today's information systems are complex and have many components that piece together to make a business solution. Assurances about an information system can be obtained only if all the components are evaluated and secured. IS audit often involves finding and recording observations that are highly technical. Such technical depth is required to perform effective information system audits. Obtained evidence evaluation can ensure whether the organization's information systems safeguard assets, maintains data integrity, and are operating effectively and efficiently to achieve the organization's goals or objectives.
KEYWORDS: Information Technology, audit, business process, information system audit
INTRODUCTION:
Information System Auditing, also referred to as automated data processing auditing, electronic data processing auditing and information technology auditing, is primarily an examination of the system controls which is the process of evaluating the suitability and validity of an organization's IT configurations and operations. Information System Auditing has been developed to allow an enterprise to achieve goals effectively and efficiently through assessing whether computer systems safeguard assets and maintain data integrity. A good definition of Information System Auditing is the process of collecting and assessing evidence to show that safeguards to protect against abuse, safeguards assets maintains data integrity and allows the organisation to continue successfully. Many of the problems that auditing is there to address are due to the speed that the technology changes, that without auditing would allow things to be done in some cases badly or just plain wrong.
The basic purpose of an audit is to collect objective evidence, analyse evidence and compare it with the specified requirements to highlight the deficiencies so as to facilitate the auditee for initiating corrective action thereby ensuring continual improvement in the system.
Audits must be positive in approach and conduct, so that they are welcomed and not dreaded in the organization. This requires both the auditor and auditee education, which must be an integral part of the...