engleski

Design of Framework for Computer Assisted Information System Auditing Methodology

Auditors are compelled to examine not only general information systems controls in order to confirm if information system is in general terms adequate and that certain activities have been undertaken so decisions can be made according to data and reports from information system. Auditors are forced to examine data and processes in details and prove that information system is reasonably resistant to fraudulent activities, omissions and errors. Detailed audit is usually not possible without adequate computer assisted auditing methods. Although these methods are supported by software tools and used by auditors worldwide, complete methodology is still not designed. In this paper meta-model of methodology will be designed. It will be defined what methods should be used, how, in what sequence and what conclusions can be made according to output from certain methods. This paper will show how Benford's Law may be used as a central method of computer assisted information systems auditing methodology (CAISAM).

IS audit; information systems; computer assisted auditing methodology; CAAT tools; Benford’s Law; meta model.

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