13.6.1  Audit Requirements

Specification Content/Learning Outcomes

Audit requirements looks at how and why Information Systems are subject to audit requirements and the impact this has on the organisation.
  • Understand that many information technology applications are subject to audit.
     
  • Understand the impact of audit on data and information control
     
  • Describe the need for audit and the role of audit management/software tools software.
     
  • Understand the function of audit trails and describe applications of their use; e.g. ordering systems, student tracking, police vehicle enquiries.

Resources - Audit Requirements

Key to resources: PowerPoint presentation Word file Acrobat file
  Internet resource        

 

Resource

Type

Size

 Notes
Computer Security Concepts

n/a Useful page concerning all aspects of security.
Auditing

27Kb Notes from David Yates.
Security Policies

80Kb PowerPoint presentation from Chris Brown. Contains a little information about auditing.

Add/suggest new resources - Click here to suggest new resources relevant to this topic. Do NOT add attachments e.g. Word documents to your suggestions as these will be discarded.

Reading - Audit Requirements

Texts other than Heathcote can be found in the ICT section of the Library Resource Centre.

Key to reading: Heathcote - Core Text Internet resource Other book
  Handout/worksheet        

 

Reading

Type

Size

 Notes
Audit requirements

n/a Heathcote Page 251
Harold Shipman case study

n/a Heathcote Page 251
Audit requirements

n/a Doyle Pages 221 -222
Audit requirements

22Kb One page Word handout concentrating on audit requirements.

Practice questions/homework - Audit Requirements

Key to questions: Past exam question Heathcote question

Other question
  FatMax assignment Smokin' Dog assignment

 

Reference

Type

Size

 Question
1. NEAB Specimen Paper Question 1

n/a

Some software packages can be set up to monitor and record their use. This is often stored in an access log.

Name four items you would expect to be stored in such a log.
(4 marks)
2. NEAB Specimen Paper Question 6

n/a Many accounts packages have an audit trail facility. Explain why such a facility is necessary, what data is logged and how this information can be used.
(6 marks)
3. 1997 NEAB IT04 Question 5

n/a A particular organisation uses a computerised stock control system. On performing the half-yearly stock check it is discovered that the actual stock levels of some of the items are below that shown on the system.

(a). Describe the functionality which should have been built into the software to minimise the possibility of this happening.

(b). Explain why this functionality is required.
(4 marks)
4. 1999 NEAB IT04 Question 5 (part c is especially relevant to this topic)

n/a A particular organisation is upgrading its computer-based stock control system. The previous system was OMR based.

(a). State three alternative methods of collecting stock control data. (3)

(b). What factors, other than cost, will determine the measure of data capture. (4)

(c). The software used to control the system must support an audit trail. Explain what is meant by the term 'audit trail', and state why this functionality is necessary. (6)
(13 Marks)
5. ICT4 Question (part b is especially relevant to this topic)

n/a A Medical Practice has installed a new information system that links patient records and prescriptions to the financial systems of the practice. The financial records must be secure against fraud as they are used to claim money from the Health Authority.

(a). Describe four factors that should be included in an IT security policy for the practice. (8)

(b). Describe one measure the practice could take to show that their records were accurate. (2)

(c). Describe three criteria that could be used to select a disaster contingency plan to recover from a breakdown of this system. (6)

(16 marks)

 

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