Training E.D.P. auditors

Abstract

Formal education of Auditors does not include E.D.P. Auditing. Therefore special training schemes should be provided. Theoretically, E.D.P. Auditors can come from two origins: either as Auditors or as E.D.P. specialists (In Israel E.D.P. people usually do not move into E.D.P. Auditing). Generally, the training should have three parts: (1) General auditing, (2) E.D.P. knowledge, and (3) Auditing E.D.P. systems. For Auditors the training can concentrate on the two last parts. This is a 325 hour, one-year course, designed in combination by: the Israel Institute of Productivity (Government), the Institute of Auditors and C.P.A., and the Institute of Internal Auditors. The course is composed of three sections: (1) E.D.P. techniques - appreciation, (2) How to audit E.D.P. systems, and (3) Supervised field work. The largest difficulty for Auditors is to overcome the “fear barrier” toward the computer. Two tools may help: Exercises on the Institute's computer and some supervised field work, done by groups of students in computer installations. E.D.P. auditing training in the future should go four ways: 1) Introduction of E.D.P. auditing into Universities. 2) Multistage training. 3) Promoting the profession. 4) Cultivating an adequate climate for auditors with cooperation of management and E.D.P. professionals.