Information System Auditing
Many organizations have auditors (internal and or external) who conduct auditing tasks. But the missing element that we have observed is that auditors are struggling when they encounter companies whose transactions and activities are mainly carried out electronically (say mobile banking, transaction, internet-based transactions, etc). Such transactions do not have paper receipts, collected and used by auditors. If there is no paper receipts auditing is difficult. On the other hand, transactions are becoming more and more digital.
Imagine mobile-based money transfers/ transactions, ATM-based transfers, etc. What does this mean for current and future auditors? In this short training, we will be discussing approaches of IS auditing, nature and scope of IS auditing, as well as how software can be used for auditing purposes. We feel this topic hasn’t got enough attention in Ethiopia.