Consulting

An audit is an evaluation activity carried out by persons who are not actively involved in carrying out the activity under evaluation. It aims to prevent and detect misuse of corporate resources. The audit of the information system is carried out by professionals who are not only well versed in complex information system issues, but also know how to relate them to business activity.
An information system audit is conducted to evaluate information systems and suggest actions to improve their value to business. Information system audit can be used as an effective tool to assess the informa

The information system audit process includes four steps:
1. Measurement of Information System Vulnerability:
The first step in the information system audit process is to identify the weakness of each application. When the probability of computer misuse is high, there is a greater need to review the information system of this application. The potential for computer misuse depends on the nature of the application and the quality of the controls.
2. Identifying the sources of the threat:
Most of the threats from computer abuse are from people. The information system auditor must identify the persons who may pose a threat to the information systems. These people include system analysts, programmers, data entry operators, data providers, users, vendors of hardware, software and services, computer security professionals, personal computer users, etc.
3. Identification of high risk points:
The next step in the information system audit process is to identify the occasions, points or events when the information system has been compromised. These points may be when a transaction is added, changed, or deleted. A high-risk point may also be appropriate when a data file or program has been changed or the process is faulty.
4. Check for computer abuse:
The final step in this process is to conduct an audit of potentially high scores while keeping the activities of people who could misuse the information system for highly vulnerable applications.
Review Scope:
An information system audit may involve nearly every IT infrastructure resource. Thus, it will include evaluation of hardware, software application, data resources and people. However, one of the most important resources that attracts the attention of an information system auditor is application software.
Application software audit:
An application software audit is performed with the aim of determining whether:
a) The established procedure and methods for application development have already been followed.
b) Adequate monitoring is built into the application software.
c) Adequate controls are provided in the software maintenance process.
The objectives of the detailed review of the application should be influenced by the method of purchasing the software. This is because the application software vulnerability of custom software is different from that of off-the-shelf software.
Information Systems Auditors:
The information system auditor is the link between the software development team and management. His role is different from that of a system analyst who interacts to help develop application software. The information system auditor evaluates the review of each project on behalf of management.
The information system auditor is directly linked from the feasibility study of the information system development project to the implementation phase. In fact, the information system auditor gives permission for implementation after due review and evaluation of the software package.