By Mario Piattini
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Additional info for Auditing Information Systems
Professional Experience The IS audit training and experience achieved "on the job" have become the basic involvement into the profession of the majority of today's IS auditors. These professionals were normally trained by the big auditing firms or great financial and insurance institutes, either as external consultants or internal IS specialists. Professional Associations Several professional associations exist all over the world in the areas of IS audit, control and security. They define and certify standards of competence, subscribe professional ethics and norms of conduct, and organize courses and seminars.
As a result, these stages have generated the design, creation and utilization of different types of information systems which have also evolved in time: Batch Systems Interactive Systems Office Automation Client/Server Systems Network Computing Page 4 Figure 1: Information Evolution The 1990s are characterized by what has been called ''network computing" by which users can have access to computers of all kinds through global communication networks, as shown below in Figure 2: Figure 2: Network Computing Environment Page 5 Figure 3: Strategic Planning of Information Systems Challenges and Strategies for Complexity This new environment increases the complexity in all kinds of relations.
In addition, this domain covers changes in and maintenance of existing systems. Delivery and Support Actual delivery of required services is also a concern. In order to deliver services, the necessary support processes must be set up. This domain includes the actual processing of data by application systems, often classified under application controls. Monitoring All IT processes need to be regularly assessed over time by internal and external audit according to their quality and compliance with control requirements (ISACA, 1998).