tailieunhanh - An Introduction to Computer Auditing

The audit of operating systems is a complex and time consuming area. In some instances, software is available to assist in this process, such as CA-Examine for MVS. The basic objective of the computer auditor is to ensure that the security and integrity of the operating system has not been compromised. The auditor should consider whether responsibility for the maintenance of the operating system has been established and that suitable procedures have been documented. An effective change control system is necessary to ensure that only authorised amendments can be made to the operating system. The computer auditor should also ensure that system initiation procedures are established to prevent unauthorised changes | An Introduction to Computer Auditing Index 1. INTRODUCTION Purpose 2 Definition 2 Origins of Computer Audit 2 Change 2 Nature of Computer Audit 3 Computer Auditors 3 Scope 4 2. SYSTEMS UNDER DEVELOPMENT Background 5 Development of New IT Applications 5 IT Application Controls 7 3. LIVE APPLICATIONS Background 10 Application Controls 10 General IT Infrastructure Controls 10 4. IT INFRASTRUCTURE Background 12 IT Environment 12 Infrastructure Areas 12 Physical Security 12 Contingency Planning 13 Logical Access Controls 14 Change Control 15 Operating Systems 16 Telecommunications 16 Cryptography 17 Computer Operations 17 Databases 18 Storage Media 18 5. AUDIT AUTOMATION Background 19 Audit Tools 19 Administration Tools 19 GLOSSARY OF TERMS 20 An Introduction to Computer Auditing Barclay Simpson 1. Introduction Purpose The aim of these notes is to give potential computer auditors an overview of the main activities of computer audit and the role of the computer auditor. They have been written to assist candidates who are planning to attend an interview for a position in computer audit but have a limited knowledge of the subject. For those from either an audit business or information technology IT background seeking a move into computer audit these notes will provide useful background reading. Whilst any organisation that has agreed to interview a candidate who has limited experience of computer auditing will judge them accordingly there is substantial scope for candidates to improve their chances by demonstrating that they have done some research and are conversant with the basic principles. Further as it is increasingly difficult to distinguish between IT and business areas many organisations now require that all business auditors have an awareness of computer audit. These notes therefore should assist business auditors in .

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