Information Systems Auditing
The IS Audit Follow-up Process
Robert E. Davis, MBA, CISA, CICA
Published by Robert E. Davis at Smashwords
Copyright 2010 Robert E. Davis, MBA, CISA, CICA. All rights reserved.
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As computing power has advanced, organizations have become increasingly dependent on technology to carry out their operational requirements and to collect, process, maintain, and report essential data. This reliance on electronically encoded data and on the systems that affect managerial decisions are a major concern of audit professionals. Consequently, Information Technology (IT) auditors examine the adequacy of controls in information systems and related operations to assure effectiveness and efficiency in business processes. In addition, among other assurance services, IT auditors evaluate the reliability of computer generated data supporting financial statements and analyze specific programs and their processing results. To ensure maximum value delivery from audit area assessments, IT auditors need a practice methodology that enables confidence in the work performed.