IT审计底稿-CheckList.pdfVIP

Client Name Period ended Contributed August 23, 2001 by Khurram Uqaili khurram@khurramuqaili.net Information Systems Checklist Audit Programme ORGANISATION AND ADMINISTRATION Audit Objective Does the organisation of data processing provide for adequate segregation of duties? Audit Procedures Review the company organisation chart, and the data processing department organisation chart. Yes/No Comments 1 Is there a separate EDP department within the Company? 2 Is there a steering committee and their duties and responsibilities for managing MIS are clearly defined? 3 Has the Company developed an IT strategy linked with the long and medium term plans? 4 Is the EDP Department independent of the user department and in particular the accounting department? 5 Are there written job descriptions for all jobs within EDP department and these job descriptions are communicated to designated employees? 6 Are EDP personnel prohibited from having incompatible responsibilities or duties in user departments and vic e versa? 7 Are there written specifications for all jobs in the EDP Department? 8 Are the following functions within the EDP Department performed by separate sections: n System design n Application programming n Computer operations n Database administration n Systems programming n Data entry and control? ITAuditCL.doc Page 1 of 25 Yes/No Comments 9 Are