THE FUNCTION OF PLANNING IN THE COMPUTER AUDIT: Fundamental for the effective development of the audit - Evaluate the different business resources:
- People Functions Processes Work practices Computer equipment Technology tools New practices of doing business in companies
Obligation of computer auditors. Check:
- Aspect, area or situation to be evaluated How much to go into depth Steps to follow to solve a computer problem.
1. General knowledge of the entity
ORGANIZATIONAL ENVIRONMENT
- Organizational structure.Corporate policies.Corporate strategic plan.Manual of functions and processes.Budget.Management indicators.Functional decomposition.Mission-Vision.Position plan.PAO and training plan.Policy for personnel selection and SWOT matrix.. Plan of contingencies and geographic distribution Legal support of the functions Human resource administration policies Hierarchy and authority levels Quality plan
INTERNAL CONTROL ENVIRONMENT
- Structure - Internal audit. Control functions and Annual review plan. Contingency plan. Control policies. Risk assessment. Control regulations. Previous evaluations. Functional structure. Internal control objectives and goals. Resource protection policies. Process normalization Types of control Work roles.
COMPUTER ENVIRONMENT
- Structure and functions - Systems area. Strategic systems and IT plan. Contingency plan. Software and Hardware inventory. Operations plan. Development methodologies. Security policies. Backup and recovery policies. Position plan and profiles. Distribution Systems area physics Communications infrastructure Development standards Organization and function of the systems committee Financial resources
