Signicance of Skill Development for Information System Audit & Control for an Entrepreneur – A Study
Abstract
To attain the profitability and service, large & medium size organizations already integrated the computer
software, hardware as well as communication technologies with their business strategies. The proper
exploitation of information systems strongly influences business competitiveness, which is no longer a
matter of choice but a matter of survival in the market place. Clearly, the application of information systems,
not just its development, is a key to success in the competitive global economy. Therefore, audit and control
of information systems is becoming an important function in today's business organization in order to
safeguard assets, maintain data integrity and achieve the goal of organization effectively and efficiently.
The aim of the present study is to focus on the need of information system audit due to which the skill
development requirement generated significantly for the information system auditors in order to conduct
effective information system audit. Further, paper attempts to reveal the percentage of Chartered
Accountants completed the Post Qualification Course on Information System Audit (DISA) as on April 01,
2012 in the State of Uttar Pradesh and Madhya Pradesh. Furthermore, the paper also indicates the
percentage of Chartered Accountants in Uttar Pradesh & Madhya Pradesh regions completed the said
course as on April 01, 2009 and compares with the percentage of April 01, 2012 in order to depict the
progress in both the States separately. Lastly, it also compares the total DISA of Uttar Pradesh & Madhya
Pradesh regions as on April 01, 2009 and April 01, 2012.
