Data Auditing

Abstract

This mainly arose out of the necessity to deliver commercial auditors with self-governing data from the IT
systems. This in turn proceeded to a broader appraisal of the IT applications and construction to deliver an guarantee
that the group benefits were endangered and that appropriate protect and control instruments were in place. The high
level of technical information compulsory rose in the birth of the system auditor.
It is main when considering computer audit to note that it is an integral part of the all audit movement.
Computer checking, therefore, is a income to an end rather than an end in itself. There is always a invitation when trade
with IT to become absorbed in the technical problematic of an os or application and to discount the industry actually of
the group. IT Auditors calculate the dependability of computer made data backup economic reports and analyses specific
programs and their result. In addition, IT Auditors inspect the passable ness of wheels in information systems and
related operations to ensure system effectiveness.
As meaning, the reliability of computerized information and of the systems that procedure, keep and report these
data are a major cover to audit Data honesty associate to the explicit and complete of information as well as to its
confirmation in agreement with the norms. An lively data system leads the group to realize its ideas and an effectual
information system uses minimum incomes in realizing the essential objects. IT Auditor need know the features of users
of the info scheme and the decision making atmosphere in the auditee organization while calculating the success of any
system. Use of computer services has brought about totally dissimilar ways of dispensation, footage and supervisory data
and has collective many before parted meanings. The probable for material systems error has thereby been greatly
increased causing great costs to the Group, e.g., the highly dull nature of many computer tenders means that minor
mistakes may lead to large dead. An error in the calculation of Income Tax to be paid by staffs in a physical structure
will not occur in each case but once an mistake is introduced in a computerized system, it will affect each case. A bank
may suffer huge losses on account of an mistake of turning off to next rupee instead of nearest rupee. This makes it
domineering for the auditor to test the unseen procedures, and to classify the susceptibilities in a processer data system
as the costs extravagant, because of mistakes and changes, can be great.