IT Audit: Focus, Scope, and Findings

ASSIGNMENT

TABLE OF CONTENTS
INTRODUCTION ..........................................................................................................................1
AUDIT REPORT.............................................................................................................................1
Identifying focus and scope of Audit. .........................................................................................1
Analysing audit findings of Recruitment Advertisement Management System of Western
Australia Government..................................................................................................................2
Analysing audit findings in Horizon Power.................................................................................3
Analysing audit findings pertinent to Pensioner Rebate Scheme and Exchange departments. . .4
Analysing audit findings in New Land Registry Office..............................................................5
Professional, legal and ethical responsibilities of IT auditor. .....................................................5
CONCLUSION................................................................................................................................6
REFERENCES................................................................................................................................7

INTRODUCTION
IT audit plays essential role for the companies and businesses. Organisations are
conducting IT audit for ensuring that the systems and software used by the business are safe and
secure. IT audit are of 3 types that are compliance with the applicable laws, policies and
standards, performance and of financial statements. Objective behind conducing IT audit is
identifying and assessing the inefficiencies and inaccuracies in management as well as IT
systems of business. It includes wide range of the IT processing and the communication
infrastructures. Auditors identify the errors and loop holes in the IT systems to preventing
protecting company from threats and frauds. Present report will identify the focus and scope of
the audit. It will analyse the findings of RAMS, Horizon power, PRS & PRX and NRL-T. It will
also discuss about the professional legal and ethical responsibilities of the IT auditor.
AUDIT REPORT
Identifying focus and scope of Audit.
The audit is conducted of various state government entities. Every application have
importance to operations of entity and could affect stakeholders and public id applications and
processes are not properly managed. Report covers 4 organisations which are RAMS, Horizon
power, PRS & PRX and the NRL-T.
Focus of the audit was over systematic processing as well as handling of the data in control
categories stated below.
 Policies & procedures are proper and support in processing of the data.
 Security and safety of sensitive information by ensuring confidentiality, integrity and the
information availability.
 Data input is complete, accurate and authorised.
 Recovery and backup is in place and appropriate
 Data output in hard copy or online is complete and accurate
 Data processing is taking place accurately and in time.
 Segregation of the duties is adequate and not staff is not given incompatible duties.
 Audit trails ensuring adequate controls on transaction logs. and;
 Interface controls, masterfile maintenance and data preparation.
It assessed that controls and the processes for obtaining reasonable assurance that
applications are working properly and information contained is accurate, accessible, reliable and
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