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4 - IS Audit and Input Controls

Woo and p bera will the information provided by the

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Unformatted text preview: Y.M. Cheung, W. Tan, C. Woo and P. Bera – Will the information provided by the system always be accurate, reliable, and timely? (Integrity) 5 BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 6 What influence the Growth of IS Audit? of IS Audit? Brief History of IS Audit History of IS Audit • From mid-1950s to mid-1960s, the auditing profession • Development of Internet and E-Commerce of Internet and • 1998 IT failure at AT&T • Corporate financial scandals, such as Enron, financial scandals such as Enron was was mainly auditing around the computer. • In late 1960s, the Electronic Data Processing Auditors Association (EDPAA) was formed Association (EDPAA) was formed. – produce guidelines, procedures and standards for EDP audits WorldCom (now MCI). • Sarbanes-Oxley Act Act • In 1977, the first edition of Control Objectives was publi published – Officially titled the Public Company Accounting Reform and Investor Protection Act of 2002. – now known as COBIT (Control Objectives for Information and Related Technology) – generally accepted IT control object...
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