CIPFA Computer Audit Guidelines 5th Edition

Citation

Vinten, G. (2000), "CIPFA Computer Audit Guidelines 5th Edition", Managerial Auditing Journal, Vol. 15 No. 9, pp. 478-479. https://doi.org/10.1108/maj.2000.15.9.478.3

This is a labour of love by a panel of experts at CIPFA under the capable leadership of Chris Hurford, Associate Director of District Audit, Chair for many years of CIPFA’s Audit Panel, and now deservedly the Vice‐President of CIPFA. Since 1978, when it was first published, it has become not only a standard text for professional examination purposes, but also a standard reference work. As such it has successfully breached the divide between the initiate and the experienced auditor. It is written in English which would easily have qualified for a Plain English award, but equally its style is compelling, and an aid to learning and discovery. Layout encourages reading and learning also.

Following an Introduction, which discusses planning IT audit, and IT audit resources, the major sections are:

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  security and control,

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  reviewing systems,

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  management issues, and

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  using IT for audit.

Extensive control matrices are also included, and so that these may be individualised and put into immediate local use, they are also to be found on a computer disk contained in a wallet in the back inside cover. Those chapters treating controls and safeguards adopt the format of:

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  an overview;

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  an identification of the risks and consequnces of inadequate control mechanisms;

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  a control matrix providing a systems‐based auditing approach to control identification;

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  explanations of each of the control objectives and expected controls; and

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  suggested audit action for each expected control.

This publication goes from strength to strength and it is now impossible to imagine that there was ever a time when it was not.