REASONS FOR CARRYING OUT INFORMATION SYSTEMS AUDITING
The observable trend is that there are innumerable risks associated with
mechanising the business environment. These may include but not limited to:
(a) Data loss or other kinds of disasters;
(b) Malicious destruction of electronic information;
(c) Information theft;
(d) Hacking by malicious agents;
(e) Espionage activities;
(f) Computer viruses & worms;
(g) Unauthorised access to information and data;
(h) Computer fraud and abuse; and
(i) Privacy violations.
The above situations, if unchecked, could upset the balance of business controls.
Since the risks should be checked, as in all cases (manually or electronically),
IS auditing function should be fully in place and piloted by trained IS auditors.
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