The Information Systems audit acceptance, planning, design and completion (I)

Author:PhD. Veronica POPESCU

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Keywords:audit, information system, the information system audit scope, competence, independence, auditor, approaches, engagement planning

Abstract:
The objectives of the information system audit can consist in: the opportunity of buying same equipments; the opportunity and the necessity of buying an information system, the computer based operations effectiveness,; current information systems limitations or deficiencies; analysis of the current information system security; level of observance the specifications in information system design on different stages of accomplishment (analysis, design, programming);the level of the requirements observance by the information system actual/possible users; the correctness of the calculations per modules expressly mentioned (employees benefits and obligations, checking balance, the account registration, tax on profit calculation, VAT calculation and regularization; commercial credit determining and advising); effectiveness and accuracy assessment of the preparations related to the employees benefits in the case of a newly installed information system; the review of the reiteration procedures in case of disasters; the analysis, design and exploitation correctness and availability; conformity with the legal requirements related to the content and structure of some exit situations (reported); review of data integrity; determining the redundancies and the integrity restrictions of the data basis; assessment of the methods for preventing the viruses contaminations.\r\n

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