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It Audit: Annas Vijaya September 2014

1. The document discusses IT auditing, which is defined as a systematic, independent, and documented process to evaluate evidence objectively and determine if audit criteria are being fulfilled. 2. An IT audit aims to determine if information systems and resources are adequately safeguarding assets, maintaining data and system integrity, and providing relevant information to achieve organizational goals efficiently while having effective internal controls. 3. The need for IT audits is discussed, including the increasing computerization of functions, rapid technology development, insecure user practices, the role of networks, and security threats from viruses, hackers, and changing regulations.

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Annas Vijaya
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83 views11 pages

It Audit: Annas Vijaya September 2014

1. The document discusses IT auditing, which is defined as a systematic, independent, and documented process to evaluate evidence objectively and determine if audit criteria are being fulfilled. 2. An IT audit aims to determine if information systems and resources are adequately safeguarding assets, maintaining data and system integrity, and providing relevant information to achieve organizational goals efficiently while having effective internal controls. 3. The need for IT audits is discussed, including the increasing computerization of functions, rapid technology development, insecure user practices, the role of networks, and security threats from viruses, hackers, and changing regulations.

Uploaded by

Annas Vijaya
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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IT AUDIT

Introduction
Annas Vijaya
September 2014

Audit

Systematic, independent and documented


process for obtaining audit evidence and
evaluating it objectively to determine the extent
to which the audit criteria are fulfilled

IT Audit
IS auditing is the process of collecting and evaluating evidence to:
1.

determine whether information systems and related resources,

2.

adequately safeguard assets,

3.

maintain data and system integrity,

4.

provide relevant and reliable information,

5.

achieve organizational goals effectively,

6.

consume resources efficiently, and

7.

have in effect internal controls that provide reasonable

assurance that operational and control objectives will be met.

IT Audit

CONFIDENTIALITY

APPLICATION
LAYER ACCESS

INFRASTRUCTURE
LAYER ACCESS

INFORMATION
AVAILABILITY

PHYSICAL
LAYER ACCESS

INTEGRITY

DATA
TRANSIT

Need of IT Audit
Increasing level of computerization of manual functions
Rapid technological development

Lack of user knowledge resulting in insecure practices


Role of networks
Viruses, Worms, Hackers and other security threats
Changing Regulatory environment

Manfaat IT Audit
Menilai keefektifan aktivitas aktifitas dokumentasi dalam organisasi
Memonitor kesesuaian dengan kebijakan, sistem, prosedur dan
undangundang perusahaan

Mengukur tingkat efektifitas dari sistem


Mengidentifikasi kelemahan di sistem yang mungkin mengakibatkan
ketidaksesuaian di masa datang

Menyediakan informasi untuk proses peningkatan


Meningkatkan saling memahami antar departemen dan antar individu
Melaporkan hasil tinjauan dan tindakan berdasarkan resiko ke
Manajemen

IT Audit Area

IT Audit Area

Planning
Organization and Management
Policies and procedures
Security

Regulation and standard

Phase of IT Audit

Phase of IT Audit

Terimakasih

annas vijaya 2014

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