Information Systems Auditing Assignment Example | Topics and Well Written Essays - 1500 words

Information Systems Auditing - Assignment theoretical accounting management controls in computer systems within an IT infrastructure to determine the adequacy of the system controls and ensure respect (Puja, 2004, p. 5). It is done through collecting and evaluating evidence to determine whether entropy integrity is maintained and assets ar safeguarded. The physical exertion computer based nurture systems has been incorporated into m either companies and the ability of these companies to survive entirely depends on well-structured information system audit process that points out shortcomings in the information systems usage.The human imaging department of any organization or troupe contains more sensitive data. Human resource workers specifically the payroll employees should be able to establish the employment situation of an active employee, without altering the status, while the personnel employees have the headway from human resource administration or higher authority to ac tivate new employees and alter their status from active to terminated service. The personnel employees have no permission in handling of timecards for employees. This clearly delineate separation of tasks prevents any occurrence of fraudulent incident. In most common cases it has been reported that the payroll employees or the personnel employees process illegal paychecks to terminated employees or ghost workers either as a resolving power of ignorance or fraud motives.Human resource management systems house databases that contain other linked company information that the payroll employees have no reason of seeing. Such information may include data from performance evaluation, health records, and retirement benefit plan balances, and insurance cover.The central location of human resource data is subject to access monitoring enabling the capture of identity of the person logging or exiting as well as the timestamp. This ensures that company data is accessed by authorized personnel and that entry codes are changed periodically where locking mechanisms with keypads are