BINDURA UNIVERSITY OF SCIENCE EDUCATION
FACULTY OF SCIENCE
NAME : FORTUNE
SURNAME : DANGA
REG.NUMBER : B1953014
COURSE CODE : IT 211
COURSE DESCR. . : INFORMATION SYSTEMS AUDITING
PROGRAM : INFORMATION TECHNOLOGY
PART : 2.2
1
a) Information systems auditing, is an examination of the management controls within
an Information technology (IT) infrastructure and business applications. The purpose of
Information systems auditing is to establish whether information systems are safeguarding
corporate assets, maintaining the integrity of stored and communicated data, supporting
corporate objectives effectively, and operating efficiently. To compare actual and planned
performance.
In other words; Information systems auditing is undertaken to verify that the stated objectives
of system are still valid in current environment, to evaluate the achievement of stated
objectives, to ensure the reliability of computer based financial and other information. To
ensure all records included while processing and to ensure protection from frauds.
b) The information systems auditing charter is a formal document that clearly defines and
articulates “marching orders” for the internal audit function from the governing body
(typically the audit committee) and management. The Charter also defines others’
responsibilities for providing access and cooperation during audits or other reviews. It should
be reviewed and approved by the governing body on an annual basis. Discussed below are
