Reasons For Using Computer Assisted Audit Techniques Information Technology Essay

Software vulnerabilities are a growing problem and furthermore, lots of the errors that lead to weakness are always regular. Auditing tools can be of great assistance in detecting common errors and the analysis of programs' security. Although some vulnerabilities cannot be discovered by any code auditor because they're unusual somewhat because it should be audited by people acquainted with the code, and carefully be inspected to see if principles №№can be manipulated in a way to produce undesired effects. Clearly, and audit the source code for all the weaknesses process remains time-consuming, even by making use of existing tools, and there's a dependence on further research to identify and prevent common other faults.


Government organizations and companies have grown to be increasingly more helpless without computerized information systems to perform their tasks and also to process, maintain, and report important information; so long as computer tools and technology advancements. And therefore, systems that process, maintain and record computerized data dependency on auditing is a main matter.

But "Major software packages such as operating systems could be secured through code auditing and formal verification - but it may take as long as 50 years before this can be done", said chief executive of Invisible Things Lab Joanna Rutkowska to Gartner's London IT Security Summit on 17 Sept. [1]

The Using of computer services and facilities has brought on different ways of processing, logging and managing information. So the repetitive mother nature of using many computer applications means that small errors may lead to large losses. For example for illustration; an error in the calculation of employees' TAX repayment in a manual system won't arise in each circumstance, but on the other side; oppositely once a malfunction or an error happens in a computerised system, it will continuously affect each case and a loan company might face huge losses if simply a simple fault like rounding off to next dollar instead of close to dollar. This makes it very vital for the auditor to test the undetectable or indistinguishable methods and to identify the weaknesses or wrongness in your personal computer information system because the loss engaged of mistakes and irregularities could be considerable. One thing for certain is that lots of security problems are because of technology not the users or employees (operators) who are usually find the blame. Fixing the situation of users' misuse or exploitation will not solve everything, but if technology allows anyone to be secured that would be a great leap and move forward.

Auditing is a technique thought as any procedure utilized by auditors to determine abnormalities from control buttons founded by an organization or company and also used in finding problems in established controls and procedures. Auditing can be used to help organizations through detecting mistakes and offering ways of correction. Several companies have found new ways to save money and streamline business methods through various auditing techniques that have found waste in certain processes.

Information systems auditing:

Information systems auditing is a trim of the auditing process that helps corporates in providing facilities once and for all governance. There could be no single general definition of information systems auditing; but Ron Weber has explained "the procedure of collecting and evaluating evidence to find out whether a computer system (information system) safeguards investments, keeps data integrity, achieves organizational goals effectively and uses resources efficiently. "[2].

IT Auditing is the procedure of collecting, assessing and tests evidences to choose whether a computer system has been made to maintain data integrity and allows organisational goals to be achieved efficiently while using resources not wastefully. Data integrity is related to the completeness, correctness and reliability of information besides validity corresponding to the expectations. An effective information system leads the organisation to perform its seeks and objectives and an efficient information system uses least resources to attain the aimed goals. To achieve the effectiveness in any system, IT Auditor must also know users' of the information system characteristics and their decisions in the audited company system for evaluating. [3]

The dependability of computer made data and their outcomes is examined and analyzed through specific programs by IT auditors. Furthermore, to certify system efficiency, IT Auditors also check the sufficiency and acceptability of controls in related procedures in information systems.

An program that uses auditing procedures require the auditor to be get recognized to techniques known as Computer Assisted Audit Techniques (CAATs); as it for increasing the efficiency and efficiency of audit methods uses the computer as an audit tool. Computer Assisted Audit Techniques are computer programs or data that the auditor uses as part of the auditing methods to audit and process data that are within an entity's information systems. [4]

Main Challenge

Information System auditing as stated by S. Anantha Sayana [5]; entails sensing, logging and saving inspections that are highly technical. This technical level is vital to perform effective Information System audits. And at the same time, it is essential to mine audit results and files into weaknesses and businesses regulates that working managers can relay on. That's the main challenge of Information System audit.

Reasons for using Computer Assisted Audit Techniques:

Computer Assisted Audit Techniques are used in doing several auditing methods and functions, including:

Analytical strategies, as: when learning about major irregularities or variations.

Implementing modules to acquire data for audit trials.

Testing of software controls, as with evaluating the going of an application.

Testing of standard controls, such as evaluating the framework or set-up of the operating system or logging activities to the program's data or through working code comparison software to inspect that the version of the program used is the version approved by supervision.

Testing areas of balances and trades; as: when an auditor runs on the software in extraction of charges from a certain value from computer logs or in recalculating a pastime.

Revaluating computations done by the company's accounting systems.

Types of auditing programmes:

There are various types of auditing software, including:

Purpose-Written Programs: to execute audit careers in special conditions. More often than not; this type of programs are developed by the auditor, the company being audited or by an outsourced computer programmer utilized by the auditor and certain situations the auditor could use the company's current programs but modified as it may also be more effective than growing new programs.

Package Programs: that happen to be standard computer programs targeted to perform data processing tasks, such as interpreting and analysing data, and executing calculations, producing data files and saving in a format specified by an individual or auditor.

System Management Programs: These programs aren't specifically created for audit purposes. They can be efficiency tools that are usually part of your os's environment, as: code assessment or data retrieval software.

Utility Programs: Much like System Management programs these tools aren't specifically created for auditing use and their use requires additional good care, and so might not exactly cover elements as automated record matters. They are used by an entity to execute general data handling functions, as creating, sorting and producing.

Examples of Computer Assisted Audit:

As said by Stuart McClure who is the chief executive and CTO and Joel Scambray who is the managing principal at security consultancy Foundstone; there is no complete or "done" software so planning auditing with a discrete series of milestones is a must. And for that reason there many approaches for computer aided auditing as:

Audit Automation: that happen to be expert systems and tools to estimate risk management strategies or financial modelling programs for use as predictive audit test.

Audit Software: which are being used by the auditor to learn data on clients' files to provide information for auditing and also to re-execute activities the clients' programs perform.

Core Image Assessment: these are software the auditor uses to compare the executable version of a software with a get good at locked copy of this software.

Database Analysers: that happen to be software employed by the auditor to examine the access rules and rights associated with terminals and the capacity of users to access data on data source.

Embedded Code: are software used by the auditor to check on connections transferring through the system by putting the auditor's program within the programs used for processing.

Log Analysers: utilized by the auditor to interpret and analyze machine activities' files.

Mapping Software: are being used to catalogue or group unused program instructions.

Modelling: that are various commonly related to microcomputer software to carry out analytical feedbacks of client's results, to change conditions or even to track record results and compare real results with the expected ones.

On-line Examining: are manipulating or organizing data either real or unreal to ensure that a certain program edit check is performing efficiently.

Program Code Research: a test of the source code of a specific program with a scene to keep tabs on the logic of this program concerning ensure this program will perform according to the auditor's comprehending.

Program Library Analysers: are software employed by the auditor for inspect schedules of changes done to the executable library

Snapshots Software: which are being used to track record a "picture" of connection passing through the system at a specific time or a document of data.

Source Contrast Software: that used to compare the foundation version of the software with a locked grasp one.

Tracing Software: are used to recognize which instructions were found in an application and in what order.

An exemplory case of code auditing program:

An exemplory case of tools for auditing code from (vanheusden. com) [6], for the C++ vocabulary is a tool called "Gibberish". It really is for server applications that run in a hostile environment (the internet). While on the internet this program would be harshly tortured by attacks. With the program, it tests this program if it can tolerate such episodes. Additionally it is used to test UDP and TCP servers, the test-data can contain arbitrary binary data. The program was developed and integrated for the UNIX but it can be easily ported to Glass windows or Macintosh personal computer.

Another example is the LoriotPro [7] which is a program for Observing availability and performance of IP fastened program and hardware, computer printer, routers, switches, servers, Operating-system yet others and also show the up-to-date supply status through visual and visual representation.

http://www. loriotpro. com/Products/On-line_Documentation_V5/images/J10-A2_img/TCP-AuditGraph. jpg

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