Write notes on the following: Scope of information systems audit

The scope of systems audit covers the entire Information System management process. The scope includes: Review of the entire design & development process. Review of technology choice. Processes employed to assess risks and losses that could accrue to the system. Possibility of computer frauds. Care taken in managing changes to the system. Extent of testing and reliability of the system. Senior management involvement. Review of network, workstations, Internet, disaster recovery, and other Information Technology (IT) security policies. Review of overall security procedures. Segregation of IT duties. Internal quality and integrity controls. Data communication security. Data capture sourcing and retrieval. User identification authorization. User level of accessibility. Restricted transactions. Activity and exception reports. Backup procedures. Other operational security controls. Insurance coverage. Network security including the internet. Internal auditing procedures. Contingency planning and disaster recovery. Internet security procedures. Vendor due diligence, etc.