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bankauditinITEnv

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Dr Vijay Pithadia Director
Dr Vijay Pithadia Director

The document discusses how information technology has transformed banking and the audit environment. It provides examples of different types of banking applications like partial branch automation, total branch automation, and core banking solutions. It also discusses the impact of IT on internal controls and auditing. The key challenges for auditors in a computerized environment include the lack of paper trails, evaluating IT controls, and ensuring integrity of electronic evidence. Auditors must have adequate knowledge of IT systems to understand associated risks and audit banks' IT environments effectively.

TechnologyBusiness
1 of 46
Bank Audit in IT Environment ,[object Object],[object Object]
During the past few years Information Technology has made rapid inroads into our lives in a way we could ever imagine.
Mom, When is my Happy Download Day?
How many times have I told you! You were not downloaded. You were born…
we are currently developing an insatiable appetite for instant information made possible by Information Technology. Information Technology has completely changed the way, we lead our lives.
Everyday one trillion dollars worth of money is transacted over the global networks. Money equal to 200 per cent of India’s GDP over a whole year moves over the global financial networks in a single day. ,[object Object],[object Object],[object Object],[object Object]
The wide spread use and ongoing development of Information Technology has affected business immeasurably. And that is the reason; the audit environment has also undergone a chemical change.
Banking Applications Today ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Partial Branch Automation Software ,[object Object],[object Object],[object Object],[object Object]
Total Branch Automation Solution ,[object Object],[object Object],[object Object],[object Object],[object Object]
Core Banking Solution: ,[object Object],[object Object],[object Object],[object Object],[object Object]
The basic tenet of Audit remains the same-i.e. reliability and integrity of data. Use of IT does not give rise to new audit objectives nor does it change the same. But the role, focus and scope of audit has certainly changed in the changed environment .
[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],Physical Environment Vs e-Environment
[object Object],[object Object],Impact of Information systems on internal control
[object Object],[object Object],[object Object],Impact of Information systems on internal control
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Impact of Information systems on internal control
[object Object],[object Object],[object Object],[object Object],[object Object],Impact of Information systems on internal control
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Impact of Information systems on Audit
[object Object],[object Object],[object Object],[object Object],[object Object],Impact of Information systems on Audit
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Potential Risk Areas in computerised environment
Arithmetic accuracy and uniform processing of transactions that reduces the audit risk as there is no need to maintain and verify balancing ledgers and no need to verify postings if there is a fool proof computer system. Further, the system calculates interest automatically and chances of error are limited. The clerical errors ordinarily associated with manual processing are virtually eliminated. Advantages over manual system
[object Object],[object Object],[object Object],[object Object],Challenges
After the AAS 29 on Auditing in a Computerised Information Systems (CIS) environment became operative for all audits related to accounting periods beginning on or after 1st April 2003, the responsibility of the bank branch auditor has increased manifold. As per AAS 29, the overall objective and scope of an audit does not change in a CIS environment, however, the use of a computer changes the processing, storage, retrieval and communication of financial information and may affect the accounting and internal control systems employed by the entity. AAS 29
[object Object],[object Object],[object Object],[object Object],[object Object],AAS 29
[object Object],[object Object],[object Object],Controls in Information System Environment
[object Object],[object Object],Application Controls
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Lock Guard Security: Scenario
Networked Domain / Intranet Internal Threats Through : Employees / Vendors/ Ex-Employees etc. Reasons: Sabotage / Revenge/ Money Methods: Virus/ Trojan, Denial of service attack / Trap door/ Spoofing/ Destruction etc INCREASING RISK Environmental / Physical Threats E.g. Fire / Storms/ Earthquake Manual TBA CBS External Threats Through: Hackers/ competitors / criminals etc. Reasons: Sabotage / Revenge/ Money Methods: Virus/ Trojan, Denial of service attack / Trap door/ Spoofing/ Destruction / social engineering etc Information Security Risk in a Bank
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],[object Object],[object Object],[object Object],[object Object],Important Security Control Aspects
[object Object],Thanks for being nice & giving a patient hearing

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bankauditinITEnv

  • 1.
  • 2. During the past few years Information Technology has made rapid inroads into our lives in a way we could ever imagine.
  • 3. Mom, When is my Happy Download Day?
  • 4. How many times have I told you! You were not downloaded. You were born…
  • 5. we are currently developing an insatiable appetite for instant information made possible by Information Technology. Information Technology has completely changed the way, we lead our lives.
  • 6.
  • 7. The wide spread use and ongoing development of Information Technology has affected business immeasurably. And that is the reason; the audit environment has also undergone a chemical change.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12. The basic tenet of Audit remains the same-i.e. reliability and integrity of data. Use of IT does not give rise to new audit objectives nor does it change the same. But the role, focus and scope of audit has certainly changed in the changed environment .
  • 13.
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  • 22. Arithmetic accuracy and uniform processing of transactions that reduces the audit risk as there is no need to maintain and verify balancing ledgers and no need to verify postings if there is a fool proof computer system. Further, the system calculates interest automatically and chances of error are limited. The clerical errors ordinarily associated with manual processing are virtually eliminated. Advantages over manual system
  • 23.
  • 24. After the AAS 29 on Auditing in a Computerised Information Systems (CIS) environment became operative for all audits related to accounting periods beginning on or after 1st April 2003, the responsibility of the bank branch auditor has increased manifold. As per AAS 29, the overall objective and scope of an audit does not change in a CIS environment, however, the use of a computer changes the processing, storage, retrieval and communication of financial information and may affect the accounting and internal control systems employed by the entity. AAS 29
  • 25.
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  • 28.
  • 29. Networked Domain / Intranet Internal Threats Through : Employees / Vendors/ Ex-Employees etc. Reasons: Sabotage / Revenge/ Money Methods: Virus/ Trojan, Denial of service attack / Trap door/ Spoofing/ Destruction etc INCREASING RISK Environmental / Physical Threats E.g. Fire / Storms/ Earthquake Manual TBA CBS External Threats Through: Hackers/ competitors / criminals etc. Reasons: Sabotage / Revenge/ Money Methods: Virus/ Trojan, Denial of service attack / Trap door/ Spoofing/ Destruction / social engineering etc Information Security Risk in a Bank
  • 30.
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