Module : INFORMATION SYSTEM AUDIT & CONTROL

Question 2 a) Compared to traditional audit, evidence collection has become more challenging with the use of computers to the auditors. Comment on the issues which affect evidence collection and understanding the reliability of controls in IT auditing. [6 marks] b) Briefly explain the term control and suggest the importance of controls in any organization. [3+5 marks] c) Put a cross(X) on the corresponding type of controls (Preventive, Detective, Corrective) for the controls listed in table below [11 marks] Preventive Detective Corrective Using internal audit functions Completing programmed edit checks Checking calculations in duplicate Controlling access to physical facilities Using encryption software to prevent unauthorized disclosure of data Reviewing past- due account reports Creating contingency plans Checking hash totals Implementing backup procedures