Information Systems Control and Audit<\/strong> Objective:<\/p>\n To gain application ability of necessary controls, laws and standards in computerized Information system.<\/p>\n Contents:<\/p>\n 1. Information Systems Concepts General Systems Concepts \u2013 Nature and types of systems, nature and types of information, attributes of information. 2. Systems Development Life Cycle Methodology<\/p>\n <\/p>\n 3. Control objectives (b) Information Systems Control Techniques (c) Controls over system selection, acquisition\/development Standards and controls applicable to IS development projects Developed \/ acquired systems<\/p>\n (d) Controls over system implementation<\/p>\n (e) Control over System and program changes<\/p>\n (f) Control over Data integrity, privacy and security<\/p>\n 4. Audit Tests of General and Automated Controls (ii) Parallel testing,<\/p>\n (iii) Concurrent Audit modules\/Embedded audit modules, etc.<\/p>\n 5. Risk assessment methodologies and applications:<\/p>\n (a) Meaning of Vulnerabilities,Threats, Risks, Controls,<\/p>\n (b) Fraud, error, vandalism, excessive costs, competitive (c) Risk Assessment and Risk Management,<\/p>\n (d) Preventive\/detective\/corrective strategies (a) Fundamentals of BCP\/DRP,<\/p>\n (b) Threat and risk management,<\/p>\n (c) Software and data backup techniques, (e) Disaster recovery procedural plan,<\/p>\n (f) Integration with departmental plans, testing and documentation,<\/p>\n (g) Insurance<\/p>\n 7. An over view of Enterprise Resource Planning (ERP)<\/p>\n 8. Information Systems Auditing Standards, guidelines, best practices (BS7799, HIPPA, CMM etc.)<\/p>\n 9. Drafting of IS Security Policy, Audit Policy, IS Audit Reporting – a practical perspective<\/p>\n 10. Information Technology Act, 2000<\/p>\n","protected":false},"excerpt":{"rendered":" Information Systems Control and Audit CA Final Syllabus Information Systems Control and Audit (One Paper \u2013 Three hours \u2013 100 marks) Level of knowledge: Advanced knowledge Objective: To gain application ability of necessary controls, laws and standards in computerized Information system. Contents: 1. Information Systems Concepts General Systems Concepts \u2013 Nature and types of systems, … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[4731],"tags":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/21754"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=21754"}],"version-history":[{"count":0,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/21754\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=21754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=21754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=21754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n(One Paper \u2013 Three hours \u2013 100 marks)<\/strong>
\nLevel of knowledge: Advanced knowledge<\/strong><\/p>\n
\nManagement Information System \u2013 Role of information within business Business information systems \u2013various types of information systems \u2013 TPC, MIS, DSS,
\nEIS, ES<\/p>\n\n
\n(a) Information Systems Controls<\/p>\n\n
\nControl Design: Preventive and detective controls, Computer -dependent control, Audit trails, User Controls (Control balancing, Manual follow up)
\nNon-computer-dependent (user) controls: Error identification controls, Error investigation controls, Error correction controls, Processing recovery controls<\/p>\n\n
\n
\n
\n
\n(a) Introduction to basics of testing (reasons for testing);
\n(b) Various levels\/types of testing such as: (i) Performance testing,<\/p>\n
\ndisadvantage, business, interruption, social costs, statutory sanctions, etc.<\/p>\n
\n6. Business Continuity Planning and Disaster recovery planning:<\/p>\n
\n(d) Alternative processing facility arrangements,<\/p>\n