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Sheet1 Page 1 MICRO COMPUTER SECURITY BACKGROUND: During the last five years the city has acquired large numbers of personal computers (PCs). There has been little planning and coordinating of the PC user group within the city operational departments. Various brands abound and peripheral devices vary as well. In addition, there has little standardization of software. Micro computer users have been left on their own to buy what suited them. There may have been unauthorized copying and sharing of software in violation of vendor's licensing terms. The audit will focus on the security of hardware, software, and data of the micro computer users. The responsibility for this is shared by the Internal Audit Department, Management Information Systems (MIS) and the end-user. The Internal Audit Department is responsible for auditing the end-user developing policies and directives for regulating the purchase of the equipment, providing guidance and training in the use of PCs, acting a liaison between the city and the major vendors and suppliers of hardware and software. The end-user is responsible for following the policies and directives of MIS regarding the acquisition and use of PCs. In addition, the end-user must provide adequate audit trails for data developed on the PC that impact the city financially. SCOPE: The audit period will be for the date of the latest computer- generated listing of PCs. The evaluation of internal control will be as of the last day of the field work. PLANNING: 1. Prepare and send an entrance letter to the Director of MIS and the Micro Computer Coordinator. 2. Prepare a planning program and include a budget for the preliminary survey work. 3. Discuss the audit scope and direction with the audit manager. 4. Schedule and hold an entrance conference with the MIS Director and the Micro Computer Coordinator in order to discuss the upcoming audit. 5. Conduct initial data gathering on the city's micro computers by performing the following: A. Obtain a property listing from the Accounting Department
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Sheet1 Page 2 containing a complete inventory of the city's micro computers and related software by, department, description, capitalized amount, and location. B. Obtain from the MIS Director any policy statements regarding:
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This note was uploaded on 05/16/2011 for the course AUDIT 201 taught by Professor Unknown during the Spring '11 term at Symbiosis International University.

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