System Auditing: Procedures, Planning, and Project Control

System Auditing Procedures and Techniques

Performing an audit involves several key steps. A systems auditor must first assess overall risks and then develop an audit program. This program should consist of control objectives and audit procedures designed to meet those goals. The audit process requires the auditor to gather evidence from systems, evaluate the strengths and weaknesses of existing controls based on that evidence, and prepare an objective audit report for management.

Audit Planning

Proper planning is the essential first step for effective system auditing. The systems auditor must understand the business environment, including business risks and associated controls. The following areas should be covered during audit planning:

• Understanding the business and its environment.
• Audit Risk and Materiality.
• Risk assessment techniques.
• Control objectives and audit objectives.

Understanding Communication Concepts in Auditing

Noise

Noise is anything that interferes with proper communication. This includes not only sounds but also any factor that prevents effective communication.

Redundancy

Redundancy involves duplication within a system. Its purpose is to ensure that information reaches the receiver correctly, even in the presence of noise.

Entropy

Entropy refers to the amount of energy within a system that can no longer be exploited. For example, in a motor, generated heat represents energy that, due to its nature, cannot be utilized.

Project Control Systems

Project control is a web application designed for effective project management within an organization. It facilitates the creation of real-time monitoring reports by allowing technicians to swiftly report tasks and hours spent on projects, simplifying the allocation of hours and expenses. It includes resource and task allocation, measurement of costs and times to obtain indicators on project progress and production, and budgetary control.

System Control and Programming

System control ensures that the system operates according to its functional specifications. This provides users with sufficient information for management, operation, and acceptance.