ANALYSIS BY TOPIC

Objective:

This section is expected to provide:

  1. general information to all SAIs about IT audit practices and tools;
  2. specific information that will enable SAIs to work out bilateral or multilateral arrangements relating to setting up the IT or IT audit functioning, designing, developing or organising IT training, etc.; and
  3. a basis for exchange of software and IT documentation among SAIs.

Contents:

This section contains information on a number of topics listed below, collated from the responses of all the SAIs. The topics are linked to the appropriate sections, so click on the topic to refer to it. The topics are underlined and the cursor, when on the topic,  will change indicating that you can click now.

The information is presented in a series of tables with short explanations at the beginning of each table. The SAIs are arranged alphabetically within each table.

1. SOFTWARE DONORS
SAIs who have offered to share their software with other SAIs are listed under the following broad categories:
1. Audit & Office Automation Software
2. Software for different types of Audit

  

2. ASSISTANCE FOR IT TRAINING
SAIs who have offered to share their software with other SAIs are listed under the following broad categories:
1. Regular Training Courses
2. Special Training Courses
3. On-job Training
4. Course-design, Course-ware, Provide Faculty & Case Studies
5. Spare Experts
6. Willing to sponsor symposia & conferences relating to EDP audit
7. Computer Based Tutorials

  

3. FINANCIAL ASSISTANCE
SAIs have indicated their funding arrangements for sponsoring training, conferences, symposia, deputing experts, etc. These have been grouped under the following two categories:
1. Funding for Training, Conferences, Coaching etc.
2. Deputing Experts

  

4. USERS OF AUDIT SOFTWARE
For the general information of all SAIs, all uses of audit software have been collated and presented under four categories:
1. Classified by technique - Downloading, Data extraction & analysis and Sampling
2. Classified by technique - Risk analysis and Others
3. Classified by types of audits
4. For Audit Planning, Management, Control & Reporting

  

5. AVAILABILITY OF GUIDANCE
Many SAIs follow a number of guidelines for software development, IT systems management, IT audits, etc. The guidelines that are available and the language and the medium (electronic/printed) in which these are available, are brought under the following five broad categories:
1. Assessment of hardware/software, IT procurement, IT systems/operations management and Maintenance/Service-level Agreements
2. Application software development and IT security policy
3. On auditing of IT Infrastructure management, IT Related Frauds & Computer Related Communications security
4. On auditing of EDP systems
5. Documentation on EDP audits

  

6. EDP AUDIT REPORTS
Several SAIs have EDP audit reports to share with others. The reports that are available are indicated below.
1. EDP Audit Reports
2. Reports on audit of IT Infrastructure Management, detection and Prevention of IT related Frauds, and Computer Related Communications security

  

7. RESEARCH ACTIVITIES
Several SAIs are engaged in research related to EDP audit. A number of SAIs have expressed their willingness to participate in research with other SAIs. This information is presented below, grouped by area of research.

1.

 Research Activities