A Work Program for Auditing an Organization's Internet USAGE

Abstract

This article presents an audit work program that can be used in a review of an organization's use of the Internet. Things that need to be defined before one uses this program include whether this is an examination of the organization's internal Internet usage, external Internet usage or both, and whether the Internet is being used to access live data from the organization's other information-processing applications, such as its customer records. This work program focuses on a review of an insurance policy handling application, but it can be used with minor modifications in other environments, such as those involving various retailing and wholesaling enterprises.