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Answer Posted / vithurventhan.v.g
The computer auditing is a full and full computer work of
accounts, the computer auditing is reduce the manual work
for auditor. The computer auditing is easy to manage the
accounts and examination of systems,programing and data
center procedures in order to determine the efficiency
operations.
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 assists 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 One of the most important factors
to consider when
discussing computer audit is that the term “computer
audit” can mean many different things to different
people. What may be regarded as computer auditing
in one organization, and very much the realm of the
specialist computer auditor, may be undertaken by
business auditors in another similar organization. For
example, computer audit may be restricted to
auditing systems software in one organization, whilst
areas such as auditing systems under development
may be the responsibility of the business auditor.
Similarly, in some organizations, it is not uncommon
for the role of computer audit to be extended to
include the review of clerical procedures and the
production of compliance based audit work
programmes for field auditors, thereby providing a
wider systems audit service.
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