Unformatted text preview: ems, interaction among
different agencies, expectations from different quarters etc. The audit objectives in
this regard would be to,
• assess the risk management measures taken by the Government
• evaluate the extent of achievement of the objectives of e-governance projects
• provide constructive and appropriate recommendations to help the Government
in doing its job better
The audit approach would have to be slightly different since the issues that
need to be considered by auditors would be different in this context. Some of the key
areas of audit focus with regard to e-governance are detailed below:
8 Strategic Issues
• Vision – does the Government have an overall vision and road map for the
development of e-governance?
• E-Governance Framework – is there a proper e-governance framework,
covering legislation, regulations, standards and infrastructure for supporting the
delivery of e-government services?
• Delivery Model – has the Government designed/adapted a model for the
delivery of e-government services and transforming the existing method of
• Organisational Structure – has the Government put in place an appropriate
organisational framework for planning, implementing and managing egovernance?
• Digital Divide – how does the Government plan to tide over the digital divide
in the country/State and ensure that every citizen has affordable access to
computers and e-enabled services? Audit Programme 5 : Auditing eGovernance
eGovernance or eGovernment in India have received a major impetus with
the National eGovernment Action Plan 2003-2007. The focus of eGovernance
has to be on governance rather than on electronics. Audit also needs to
undergo a paradigm shift in its field audit procedures. The following checklist
can be used as a broad framework in auditing eGovernance projects. Specific
checklists for individual projects needs to be developed based on the nature of
the project and domain knowledge of auditors in that area. IT Audit Manual Volume III...
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