Internal audit

Abstract

With the advent of data communications, computer-based information systems became more user-oriented.At Southeast Banking Corporation, internal auditors interact with information systems on a continuous basis via audit software. Auditors who participate in the development of new systems are employing "preventive auditing" techniques and are responsible for ensuring that adequate auditability/controlability features are built into the system.The auditor reviews systems in order to render an opinion of the adequacy of the organization's system of internal controls. This implies that the auditor is, in fact, a "user" of data produced by computer-based information systems.