The high level objective of the project is to develop a model for risk assessment for auditing IT Infrastructure Management in Government.
It is well recognised that computer systems are more susceptible to fraud and error until these risks are addressed by suitable incorporation of internal controls. As depicted in the chart below, 25 SAIs have legislation in their country to deal with IT related frauds. IT related frauds have been reported in 17 SAIs, and 9 SAIs have conducted audit in such cases.
The issue has acquired significance in view of the growth in the use of computer and communications networks. The guidance from this project will enable auditors to examine if auditees apply reliable controls over their computer communications via the internet.
The objective of this project is to enable SAIs to build and use Intranets for obtaining better value from Information Technology. Intranets are quickly emerging as an important means of disseminating and sharing information throughout an organisation and for hosting organisation-wise applications. It is also an important mechanism for any organisation intent on moving to a paperless work environment.
37 SAIs have reported that they have an intranet.
