This sample audit program is designed to assess the usage, supporting information technology processes, and infrastructure for an implemented system.
The objectives of the audit include: to confirm the company’s current resource utilization with key users to verify that it is meeting the intended business needs; to verify that access to the application is appropriately restricted; to verify that data processing and interface utilization procedures help ensure the continued integrity of the data utilized by the application; to verify that resources required by the application are readily available; to verify that modifications follow defined change control procedures and more.