الرقابة على أنظمة المعلومات باستخدام COBIT

Abstract

Led development in information technology and the use of computer systems to increase interest in using the best practices of technology in the audit process, especially in auditing computer systems have shown many of the studies that use information technology in the audit process leads to reduce the time spent and thus reducing costs and improving the quality of the audit process. The presence of risk for the security of computer information requires the provision of grade appropriate information security and protection of electronic information systems is responsibility of the executive management so as to ensure that the information technology organization to help achieve Asttrajyatea expansion and achieve their goals and build relationships and processes to direct and control work of the institution in order to achieve its goals by maximizing Results taking into account balancing risk versus return expected from information technology. From this point it became necessary for the Supreme Audit financial keep up with this development and through the development of future plans to activate the concept of control in an environment Computer and gradual transition to methods of control and modern, including automated controls which can be defined as testing on the software used in computers to control provisions them, as well as study the procedures and steps used in the data entry of the computer and ways oversight to ensure the safety and health of the input data of the computer in addition to the evaluation of internal control systems on the inputs and outputs of operations Computer.