17. Information System Audit

1.  PROVISIONS REQUIRING AUDIT CONCERN:- 1.1    System related 1.2    Organisation related 1.3    Data related	2.   MANUAL AUDIT PROVE INEFFECTIVE FOR “ISA” DUE TO :- 2.1    Lack of 2.2    Wizards
	3.   AUDIT REVIEW AREAS
4.       INTERNAL CONTROL OBJECTIVES FOR “ISA” :- 4.1   Security 4.2   Development of program 4.3   Modification of program 4.4   Processing of program 4.4.1    Concurrent Audit Techniques for transaction :- A)   Definition B)   Types 4.4.2    Analysis of Program Logic 4.5  Source data 4.6  Data files	5.   FRAMEWORK OF “ISA” OBJECTIVES :- 5.1  Types of errors and fraud 5.2  Control procedures 5.3  System review 5.4  Test of control 5.5  Compensating controls	6.    OBJECTIVES OF “ISA” :-         6.1  Computer Security 6.2  Development of program 6.3  Modification of program 6.4  Processing of program 6.5  Development of program 6.6  Data files