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 Systems Audit 

 
Date of Publish - Saturday, 11th November 2017

Systems Audit

In early days when computers were replaced by human beings, people suspected the computers, in their abilities while operating the complex tasks. In the beginning, the computers were replaced by the human beings mostly in fields like accounting and finance.  The main intention of introducing the computers in financial and accounting fields is to enter all the receipts and statements data into the computer and perform the calculations and create a report.  


Usually, all the reports created by the computers from the given data were audited by the auditor by comparing both manual and computerized results. In the beginning, auditors reported that there were many programming errors and in some areas, they reported that there is a scope for even fraud. To control the fraud, the auditors designed automatic security check to detect the theft of the assets. 
The latest sophisticated computers had lessened the auditors' work by performing the accurate calculations, this resulted in the auditors to change their route and concentrate on the side of unauthorized entries and calculations.   

Information Systems Audit

In Japan, the system audit is performed by the auditors who are responsible to examine and evaluate the complete information processing system of computers and suggest the necessary improvements and contribute their abilities in developing the information systems. 

According to the expert opinion auditing system is to be in three levels.  The three such levels include General, Implementation and Reporting Standards.   First, these exams were started in the year 1986. 

Is it necessary to conduct System Auditor Examinations? 

According to IT experts, auditors who are certified from System Auditor Examinations are knowledgeable and are essential to meet the future demand as the future auditing market is going to be in the hands of the certified practitioners. Along with the System Auditor Examination certification, the auditors need the experience to meet the demand of the future.   The experts expressed that the System

Auditor Examination certified auditors can possess some benefits like-

• They can be recognized as professionals in their field.

 • Certification increases their job opportunity.

• System Audit Examination certified auditors can increase their earning potential.

• The certified candidates can gain recognition.

• The certified candidates can increase their hiring process.

• As the System Auditor Examination certifications are recognized and accepted worldwide, the auditors who passed the exam can add credits to their achievements and also for their educational qualifications.

• The certified auditors possess the knowledge to identify the complicated issues therein they can rectify with their capabilities.• The System Audit Examination certification is the auditor’s measurement in their field.• The certified auditor possesses the knowledge to meet the challenges of the organization.

• Having a certified auditor in the organizations increases the value of the organization. 

Audit Objectives

The available data of any organization allows the auditor to verify and set the control objectives which are necessary for the testing. All the control objectives and management procedures, which are expected to be in the place to get control of the systems to meet the requirements. The control objectives act as a checklist and state that the auditor had covered all the required fields. The audit program includes all the associated audit tests and objectives to control the system. Before the auditor is ready to begin his test, he arranges a meeting with the other IT professionals whose assistance is necessary for the auditor while performing his auditing. The auditor plans to give a schedule for the other assistants in order to support him in his audit testing procedure. If for any reason the auditor cannot give the schedule for the assistants to support him, the management has to play an active role to schedule the required resources to support the auditor to complete his test process.   

Audit Fieldwork:

The process in which the people and technology of the systems environment which can be obtained by the control activities is “Audit Fieldwork”. The management has to support in the areas where the management is accountable for the fields where auditing is necessary and should speak the truth in the corners which are under the auditor's review.  The management is not supposed to question the auditor and should give the information according to the management contract. For any reason, if the auditor, fails to find the evidence to meet the control objective, the account manager has to take the responsibility to support the auditor. The event will be stated as a ‘finding' if the auditor did not find any pieces of evidence for the given objective.  The document audit has nearly five steps. They include    

Cause

This area includes the actual situation which needs to introduce in the control objective.

Criteria

This area includes the conditions which harm the management ability to meet the control objectives. Effect: In this area, the condition objective presents the risk factors to the audited organization.  

Condition

This is the actual description of the audit proof.

Recommendation

This part is the response from the management. These are the five fields where the auditor can list out the findings which are not properly documented, but he can provide the known reasons. The IT professionals in the organization can contact the auditor at any time and can take the potential findings from him. The IT professionals in the organization act as a mediator between the management and the auditor in finding the evidence.  

Analyzed Report

The auditor has to conclude his auditing with the final assessment report. This report is the reflection of the audit findings if any. In his report, the auditor mentions the methodology briefly and also includes the auditor's professional opinion.  If the auditor observed any findings, he will list out them in his report. Along with a list of findings the auditor includes the recommendations in response to the management activities which can reduce the effect of the findings.  If the auditor disagrees with the aspects of the management activities, then he will approach the IT management chain. In this situation, the internal IT professionals are nowhere concerned with the audit process and can discuss on audit issues.

 

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