Methodology To Perform A System Audit

METHODOLOGY TO PERFORM A SYSTEM AUDIT

It is necessary to know that currently most organizations have automated their processes or systems where data that are used daily, these information systems must be audited to avoid possible errors or problems such as loss of information, redundancy, among others.

The audit must be done under a methodology specified by the specialists in these processes they determine how the planning to be used as the identification of the origin where it is going to be carried out, preliminary views of the area that will be evaluated, the objectives of the audit, the objectives of the audit , contingency plans, the tools to be used among others.

The validation and execution of the audit where the programmed actions of the audit are carried out, the application of the instruments and tools for the audit, the preliminary opinion that will be presented for discussion. In order to give a final opinion of the audit where the information and elaboration of the respective report of situations detected will be analyzed.

Systems audit

The audit is an evaluation that is carried out in different areas to validate that everything is working properly, it is necessary to know that the audit process has had an extremely fast evolution from accounting issues to medicinal or engineering issues, “the fields of application of the application of the Audit have evolved a lot from their in the purely accounting aspects, until use in special areas and disciplines such as engineering ”, it is clear that in each area a different planning should be made Although different methodologies have already been used, it is possible Fully detailed.

Motivated by the specialized computing activities, as well as the spectacular advance that these systems have had in recent years, a new need for auditors has emerged for auditors who require an increasingly profound specialization in computer systems. 

Systems audit planning

Every audit must have a respective planning methodology, for the systems audit, the following planning is proposed as initial, the origin of the audit must be identified, that is, the area in which it will be applied if it is from you or of networks or if you leave To implement for an information systems, being clear why the audit arises, as the following, a preliminary review of the area that will be audited must be carried out, that is, what are the functions of the area that the objectives are consistent with the functions of the company , the working methods among many more items, "the auditor must ensure that the application systems that are developed are in accordance with the goals and objectives of the company", the respective objectives of the audit must be established, determine the points That they will be evaluated, the plans must also be developed, the budget to be spent carrying out the audit process then the M must be identified ethodes and tools to be used.

Execution of systems audit

For the execution of the systems audit, it is necessary,

The development stage is the most important for the computer auditor, since this is where its function is exercised in a practical way, it begins to execute the tasks of its work according to the plan approved in the formalization stage.

It is necessary to use all the instruments, at the time of using the tools the auditors must prepare documents of deviations or errors found taking into account all the errors that can be found, a document must be made where there an opinion to discuss it with the respective Company then a package of documents must be integrated with the results of each of the tools that was applied so that it is supported by the audit.

Final opinion of the Systems Audit

In the final opinion of the Systems Audit it is necessary After having the approval, this report must be submitted to the Board of Directors of the company where the audit applies.

Conclusions

It is necessary to know that all systems audit is carried out in order to measure the processes that each area performs to validate if they are being carried out correctly for this to make a planning and knowledge of the area that will be evaluated in which order will be done What tools are going to be used that the auditor uses all tools raised, if with the instruments used some type of error or failure is evidence Make the delivery of final audit to the senior managers of the company.

BIBLIOGRAPHY

• Delgado Rojas, X. (1998). Computer audit. SAN JOSE: EUNED.
• Hernandez Hernandez, and. (1993). Informatics Audit. Monterrey: Autonoma Nuevo Leon University.
• Muñoz Razo, C. (2002). Computer Systems Audit. Mexico d.F.: Pearson.