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Information Technology Audit - Operations




In the Operations area, general controls implement the reliability designed into computerized systems during the application development process. Within an IT installation, operations controls are in place that implement organizational policy and organization controls. Operations controls focus on protecting Data File s and Programs as well as assuring the Security of the Computer installation itself. Computer installation controls can be classified as Physical Security and Access controls, environmental controls, Software and Data Security controls, and administrative Security controls.


OBJECTIVES OF AN IT OPERATIONS AUDIT

A well-planned information technology operations audit program has four primary objectives:
  • To provide accurate, timely financial reports

  • Test internal controls resulting in efficient and effective operations

  • Comply with regulatory requirements

  • Promote the availability, integrity and confidentiality of information systems



IT OPERATIONS AUDIT SCOPE

The scope of the information technology operations audit includes:
  • A review of the adequacy of the control environment

  • A risk assessment

  • The effectiveness of management's IT activities

  • The reporting of management's risk effectiveness to the board of directors



ROLES IN AN IT OPERATIONS AUDIT

There are several key players that contribute to an effective information technology operations audit. These include:


RESPONSIBILITIES OF AUDIT STAFF

In order to effectively audit the IT operations of any company, the IT audit staff must:
  • Be independent in fact and in appearance

  • Have the necessary knowledge base and skill level required to properly scope, test and challenge the institution's IT environment and management practices



IT OPERATIONS AUDIT TOPICS



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