Norie Jane L.

Canino

Assignment in Bus. IT 5

January 10,

2015

The Importance of Computer Auditing

The computer is changing the world. Long been, it has impacted the
business world. Its introduction greatly affected almost, if not all, the way the
business is conducted. Business operations are also changing, sometimes
very rapidly, because of the fast continuing improvement of technology. And
its the information system that makes the computer affect the business
world. They effectively and efficiently lighten the operations of the business.
The need of computer audit is now what the business is pursuing. Even
though it offers speed in the operations, the risk is the security.
A computer audit is an audit of an organizations IT systems,
management, operations and related process.
A computer audit may be carried out in connection with a financial
regularity audit or selective audit. As the records, services and operations of
many organizations are often highly computerized, there is a need to
evaluate the IT controls in the course of an audit of these organizations.
Many organizations are spending large amounts of money on IT
because they recognize tremendous benefits that IT can bring to their
operations and services. However, they need to ensure that their IT systems
are reliable, secure and not vulnerable to computer attacks.
IT audit is important because it gives assurance that the IT systems are
adequately protected, provide reliable information to users and properly
managed to achieve their intended benefits. It audit could also help to
reduce risks of data tampering, data loss or leakage, service disruption, and
poor management of IT systems.

References:
http://www.ittoday.info/Articles/IT_Controls_and_Audit.htm
https://www.google.com.ph/url?
sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0CCIQF
jAB&url=http%3A%2F%2Fwww.ago.gov.sg%2Fdoc%2Fr39d.pdf&ei=Vf6uVN3IMePuATvooLgBg&usg=AFQjCNEVUZ7CoUuyT_SNg0ycJr3I_-N7mg
https://www.google.com.ph/url?
sa=t&rct=j&q=&esrc=s&source=web&cd=3&cad=rja&uact=8&ved=0CCgQ
FjAC&url=http%3A%2F%2Fwww.barclaysimpson.com
%2Fdocument_uploaded%2FIntroduction%2520to%2520Computer
%2520Audit.pdf&ei=Vf6uVN3IMePuATvooLgBg&usg=AFQjCNEifdftrNVIwCutX3nPFyia7mZHQg