SPECIFIC PROCEDURES FOR THE EVALUATION OF INFORMATION SYSTEM DURING A FINANCIAL AUDIT MISSION
Supp/2008 , p63..74
Author(s):
Mirela GHEORGHE
Cristina Venera ŢARŢAVULEA
Keywords:
Financial audit, information system evaluation, information security, data integrity
Abstract:
A very important component of the probative elements that are collected during a financial audit mission is represented by the data stored in the information system of the company that will be audited. This data must be complete, integer, correct and available. The practice has often proved that many auditors are not conscious of the necessity to control the information system and do not perceive the validity and authenticity data testing as being directly connected to the objectives of a financial audit mission. The Minimum Audit Procedures, a framework for the financial auditor in Romania, do not contain specific procedures for the evaluation of information systems, although the financial audit standards request such a thing. Leading from this necessity, this research proposes a set of procedures for the evaluation of information systems during the financial audit. The development of this set of procedures has as base the analysis of the present norms in the area (including ISA 135 applicable in Romania starting December 15, 2008) and will allow the auditor to express an opinion over:
- data and information security in the system,
- the level of completeness, correctitude and integrity of data that will be audited,
- data recover in case of a disaster of other unforeseen events.
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