Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
20 Audit of Computerized Systems
Introduction:
Use of computer facilities has brought about radically different methods of processing, recording and controlling information has resulted in many
previously separated functions being combined. Consequently, the potential for material system error has greatly increased at a considerable cost to the
organization for instance; the highly repetitive nature of computer applications implies small errors remaining undected may lead to large losses. An error
in calculation of income tax to be deducted from employee remuneration will not recur in manual system, but once the error being introduced in
computerized system it will affect each case. The financial implication of such cases could be substantial. This makes it imperative for auditor to test the
invisible process, and to identify vulnerabilities in a computerized system
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