Information Systems Auditing Assignment Example | Topics and Well Written Essays - 1500 words

Information Systems Auditing - Assignment Example ing management controls in computer systems within an IT infrastructure to determine the adequacy of the system controls and ensure compliance (Puja, 2004, p. 5). It is done through collecting and evaluating evidence to determine whether data integrity is maintained and assets are safeguarded. The use computer based information systems has been incorporated into many companies and the ability of these companies to survive entirely depends on well-structured information system audit process that points out shortcomings in the information systems usage. The human resource department of any organization or company contains more sensitive data. Human resource workers specifically the payroll employees should be able to establish the employment status of an active employee, without altering the status, while the personnel employees have the clearance from human resource administration or higher authority to activate new employees and alter their status from active to terminated service. The personnel employees have no permission in handling of timecards for employees. This clearly defined separation of tasks prevents any occurrence of fraudulent incident. In most common cases it has been reported that the payroll employees or the personnel employees process illegal paychecks to terminated employees or ghost workers either as a result of ignorance or fraud motives. Human resource management systems house databases that contain other linked company information that the payroll employees have no reason of seeing. Such information may include; data from performance evaluation, health records, and retirement benefit plan balances, and insurance cover. The central location of human resource data is subject to access monitoring enabling the capture of identity of the person logging or exiting as well as the timestamp. This ensures that company data is accessed by authorized personnel and that entry codes are changed periodically where locking mechanisms with keypads are