ABSTRACT
This chapter shows the ways in which systems audit functions can be performed and suggests when and how the systems audit department should become involved in the development of systems. Data is expensive to generate, and the costs of inaccurate data may be startlingly high. The establishment of controls to monitor the correct movement of data are of paramount importance for an information system. The detection of deliberate frauds in the computer procedures is a task for someone who has experience in the development of computer systems. However, not every company can afford a large audit department, and not every audit department can offer a worthwhile career to a computer specialist. To monitor the design of a computer system successfully to identify the flaws which will put the cash or resources of the company at risk requires the knowledge and experience of a systems designer. Used in this way, systems audit function can be a powerful force to stimulate organisational efficiency.
