Explain the effect of computers on information systems audit.

Computer systems have affected how auditors carry out their two basic functions: evidence collection and evidence evaluation, these are discussed below: Impact of Computers on Evidence Collection: Collecting evidence on the reliability of a computer system is often more complex than collecting evidence on the reliability of a manual system. Auditors confront a diverse and sometimes complex range of internal control technology that did not exist in manual systems. Auditors must understand these controls to ensure reliability of evidence collected. The continuing evolution of control technology makes it more difficult for auditors to collect evidence on the reliability of controls. Thus, auditors must keep up with these developments to be able to evaluate the reliability of communications networks competently. Similarly, new audit tools might be required in due course if auditors are to be able to evaluate the reliability of controls in data communications networks competently. Impact of Computers on Evidence Evaluation: Given the increased complexity of computer systems and internal control technology, it has become difficult to evaluate the consequences of control strengths and weaknesses for the overall reliability of systems. Auditors are not only required to understand when a control is acting reliably or malfunctioning they must also be able to trace the consequences of the control strength or weakness through the system. The onus is on auditors to ensure that these controls are sufficient to maintain asset safeguarding, data integrity, system effectiveness, and system efficiency and that they are in place and working reliably. Thus, in some ways, auditors are also under greater stress when they perform the evidence evaluation function for computer systems as the consequences of errors in a computer system can be more serious than the consequences of errors in a manual system.