Audit and Assurance

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AUDITING SYSTEM CHANGE OVER

  • 1.  AUDITING SYSTEM CHANGE OVER

    Posted 05 Mar, 2020 05:04
    l need assistance with the audit of complete system change over in support for financial auditors , emphasis is on take on balances from old to new system. And also which ITGC are important to check

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    Junior Sibanda
    IT Auditor
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  • 2.  RE: AUDITING SYSTEM CHANGE OVER

    Posted 06 Mar, 2020 03:46
    Hi Junior,  I thought instead of writing down the steps, there is a great ISACAreference document titled 'Manage change acceptance and Transitioning Audit & Assurance Program". Hope you can access the document online.
    Regards
    Nalin

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    Nalin Wijetilleke MBA, CISA, CGEIT, FBCI, PMP, CMC
    2019 Online Forum Topic Leader
    Managing Director, ContinuityNZ Ltd.
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  • 3.  RE: AUDITING SYSTEM CHANGE OVER

    Posted 06 Mar, 2020 07:23
    @Junior Sibanda

    Please can you elaborate further

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    Vikram Raghuveer
    Manager-IT and internal audits
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  • 4.  RE: AUDITING SYSTEM CHANGE OVER

    Posted 10 Mar, 2020 02:53
    Dear Junior Sibanda,

    As system varies organization to organization due to nature of business.
    Absolutely from financial perspective you have to check chart of accounts, its carry forward balances are correct or not.
    What method the company adapted to shift from legacy system to new system
    Did they run systems parallel for a period to match the results from old and new system.
    For system updating or patching, are they doing pilot testing in lab before patching a live running system.
    How many user are getting privilege rights.
    Information / Document flow chart.
    User rights and control chart.
    These are the questions you keep in mind before Auditing but there are more things you can know and understand by reading journal or watching webinar which are available in ISACA member Learning Access Tab.

    Thanks
    Hassan Ahmed







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    Hassan Ahmed
    Sr. Internal Auditor
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  • 5.  RE: AUDITING SYSTEM CHANGE OVER

    Posted 14 days ago
    i agree, it varies organization to organization. Thanks

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    Salim Al-mufargi
    Computer Programmer
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  • 6.  RE: AUDITING SYSTEM CHANGE OVER

    Posted 14 days ago
    I will add into this, while auditing you have to keep in consideration that which type of change process the organization has opt. whether phased wise, parallel or abrupt. Was it tested before implementation, who were in deployment team as well etc.

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    Mai Elayan
    Information Security Manager
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