Information System Auditing

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to discharge their responsibilities effectively. Some of the standards discussed in this chapter by their year of birth are as follows o 1994 COSO, CoCo o 1996 HIPAA o 1998 BS 7799 o 2000 COBIT
AAS 29 - Auditing in a Computer Information Systems CIS Environment Objective Outline procedures that an auditor entrusted with financial, operational and other conventional audit objective relating to accounting information should carry out while auditing in a computerised environment. AAS 29 requires the auditor to consider the effect of a CIS environment on his audit and discuss the risks and caution that an auditor should exercise while carrying out traditional audit objectives in a CIS environment. AAS 29 elaborates on the following
o o
While designing audit procedures, auditor s responsibility in gaining sufficient understanding and assurance on the adequacy of accounting and internal controls that protect against the inherent and control risks in a CIS and the resulting considerations should be taken into account Impact of CIS on the assessment of control and audit risks The auditor should evaluate, inter-alia, the following factors to determine the effect of CIS environment on the audit a b
Extent to which CIS is used in recording, compiling and analyzing accounting information System of internal controls relating to the authorised, complete, accurate and valid processing and reporting procedures c Impact of CIS on audit trail Auditor should have sufficient knowledge of the CIS and specialised skills to enable him to plan, direct, supervise, control and review the work performed
BS 7799 BS 7799 is an International Standard setting out the requirements for an Information Security Management System ISMS . It helps identify, manage and minimize the range of threats to which information is regularly subjected. Specification for ISMS constitutes what is known as BS 7799 from the British Standards Institute. Sequence of development o o o o

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