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Systems Audit Policy Overview

The document outlines a systems audit policy for an organization. It details the objectives, scope, responsibilities, and process for conducting systems audits. Systems audits are intended to confirm risk management activities and regulatory compliance. The internal audit division is responsible for planning, performing, and reporting on audits. They create audit reports and work with departments to address any issues identified. Management must direct departments to remedy issues and evaluate the status of remediations. The policy is reviewed annually.

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123 views2 pages

Systems Audit Policy Overview

The document outlines a systems audit policy for an organization. It details the objectives, scope, responsibilities, and process for conducting systems audits. Systems audits are intended to confirm risk management activities and regulatory compliance. The internal audit division is responsible for planning, performing, and reporting on audits. They create audit reports and work with departments to address any issues identified. Management must direct departments to remedy issues and evaluate the status of remediations. The policy is reviewed annually.

Uploaded by

ken mazzio
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Systems Audit Policy

1. Objectives of Systems Audit


The objective of periodical system audit is to confirm the effectiveness of our system risk
management activities and compliance with applicable laws and regulations.

2. Responsibility and Authority


The designated auditor shall have necessary authority to require all the departments to submit
materials, to explain the facts or to report matters necessary for conducting the audit. The
audited department must not refuse the request with no legitimate reason.

3. Scope of Systems Audit


The scope of this policy includes all personnel who have access to any [company name]
facility, [company name] network, or any non-public [company name] information.

4. Planning Systems Audit


The Internal Audit Division must prepare the systems audit plan and submit to the CEO and
CCO for approval.

5. Performing Systems Audit


Prior to the beginning of the systems audit, manager of the audited business unit must be
notified about the schedule and the focused areas of the systems audit

Audit is conducted by inquiry, document inspection, observation, or a combination of the


above.

The Internal Audit Division must create working papers that include the result of the audit,
supporting evidences and related materials.

The Internal Audit Division must have discussions with the audited department to explain the
results of the audit and to agree on the identified issues.

6. Report to Management
After the systems audit, manager of the Internal Audit Division must promptly create the
audit report and submit it to the CEO and CCO.

Upon the approval of the audit report by the CEO and CCO, manager of the Internal Audit
Division notifies the results of the audit to the manager of the audited department.

The CEO must direct the manager of the audited department to address the identified issues
in a timely manner.

The Internal Audit Division must evaluate the status of the remediation and report to the CEO
and CCO.

7. Review Process
We will review this policy at least annually.

1
Systems Audit Policy
8. Revision History
Date of Change Responsible Summary of Change
xxx xxx xxx

9. Revision Approval History


Date of Approval Approved By Approval Artifacts

10. Approved Exceptions


Date of Approval Approved By Description of Exception & Artifacts
none

Systems Audit Policy 1 1. Objectives of Systems Audit The objective of periodical system audit is to confirm the effecti
Systems Audit Policy 2 8. Revision History Date of Change Responsible Summary of Change xxx xxx xxx 9. Rev

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