Information Systems Audit

Public auditors obtain part of the needed data from computerized accounting and management systems. Auditors need to evaluate audit risk and reliability of the received information (audit evidence); therefore it is important to know how the audited entity controls information systems.

Information received by auditors is not primary; it is obtained after a complex process of data processing during which errors may occur. Errors may be made due to human factor, e.g., when entering data, due to program errors etc. Errors may be random and intentional. Like any other assets, Information Systems are vulnerable, e.g., they may be damaged or stolen. Data and programs which are in the computer are intangible; therefore they may be accessed or changed without leaving any visible trace.

Information Systems development, installation, and maintenance costs are properly audited by our qualified staff at Quantum Auditing. We are focused to evaluate economy, efficiency, and effectiveness of Information Systems development, installation, and maintenance.

Our audit methodologies are continually developed taking into consideration advancement of science and technology.