Audit Findings for Information Systems

Assessment 3 report

Table of Contents
INTRODUCTION...........................................................................................................................3
MAIN BODY..................................................................................................................................3
Focus and Scope of the Audit Report..........................................................................................3
Audit Findings for Recruitment Advertisement Management Systems (RAMS).......................4
Audit Findings for the Horizon Power........................................................................................5
Audit Findings for Pensioner Rebate Scheme (PRS) and Exchange (PRX)...............................6
Audit Findings for New Land Registry-Titles (NLR-T).............................................................7
Legal, Professional and Ethical Responsibilities of an IT Auditor.............................................8
CONCLUSION................................................................................................................................8
REFERENCES................................................................................................................................9

INTRODUCTION
Business applications are digital software programs, developed by programmers with the
intention to effectively facilitate and manage the operations, processes and functions of any
business organisation such as marketing, finance, legal, human resource etc. As the application
of information technology to the operations and functions of business and public organisation is
immensely beneficial to increasing the business’s productivity, performance, efficiency and
profitability in the consumer markets, there is also a need for the effective auditing of the
information systems implemented in business and public organisations to ensure various data
security and performance issues (Pak, 2019). This report assesses the various audit findings from
the Information Systems Audit Report, 2019.
MAIN BODY
Focus and Scope of the Audit Report
The Information Systems Audit Report 2019 primarily covers the Recruitment
Advertisement Management Systems (RAMS), Advanced Metering Infrastructure, Pensioner
Rebate Scheme and Exchange and New Land Registration information systems in various public
and business organisations. The audit report focuses on various attributes of the information
systems such as the organisational procedures and policies, data security from external forces,
recovery and backup of operational data in the event of accidents, accuracy of the input data,
processing time for information systems to process data and their performance, segregation and
compatibility of assigned duties, accuracy, relevance and completeness of data that is generated
by the information systems, accuracy of the audit trails that contain the transactional logs of the
previous operations of the information systems in addition to other operational attributes such as
how operational data is collected, prepared and processed with the intention to ensuring their
accuracy, completeness, relevance and timeliness.
The scope of the report was limited to a sample of key processes and controls which
helped the auditors gain assurance about the performance, accuracy and efficiency of the
information systems involved (Rodríguez and Piattini, 2018). The audit can effectively showcase