Information systems review evaluates technology controls affecting access, changes, operations and the reliability of business information.
Understanding Information Systems Audit Services
When to consider this service
Finance leaders, audit committees and process owners preparing a defined review of records and controls can use this service to clarify a particular issue. A useful starting question is: “Does an information-systems review always include penetration testing?” Begin with the facts behind that question rather than assuming that a standard package will resolve it.
Scope of work
The engagement can cover the following workstreams. The proposal specifies which apply to your matter and what evidence or specialist input is needed.
- Review access privileges and segregation.
- Test change backup and incident controls.
- Assess interfaces and data-integrity risks.
Documents and information to prepare
Start with the records below where available. They help establish the facts before a more specific checklist is agreed.
- User lists.
- Change logs.
- System inventories.
- Incident records.
Provide the relevant entity, transaction or reporting period and any existing notice or deadline. Identify missing or inconsistent records so they can be addressed explicitly.
A key issue to resolve
The review scope should specify whether it addresses general IT controls, application controls or a particular regulatory requirement.
How the engagement works
- Define the question: review access privileges and segregation, using the available user lists and the facts you provide.
- Examine the evidence: test change backup and incident controls. Record unresolved information and the assumptions that affect the analysis.
- Agree the action: assess interfaces and data-integrity risks. Set the required deliverables, responsible owners and any follow-up or external dependency.
Deliverables, fees and timing
The proposal for Information Systems Audit Services sets out the analysis, documentation or coordination deliverables and the work you retain. The availability of user lists, change logs, system inventories and incident records affects readiness and the amount of follow-up needed. Fees and the working schedule are agreed after that initial assessment. Any required independent report, legal representation or authority application is identified as a separate responsibility where relevant.
Discuss your requirement
Share a short summary of your Information Systems Audit Services requirement and the records already available. BIATConsultant can assess the proposed scope and explain the next steps.
FAQ
Practical questions about Information Systems Audit Services.
Does an information-systems review always include penetration testing?
The review scope should specify whether it addresses general IT controls, application controls or a particular regulatory requirement.
What records should I prepare for Information Systems Audit Services?
What can the scope of Information Systems Audit Services include?
How are fees and the schedule agreed?