Assessment of controls of information system function in auditing perspective in organizations of Sri Lanka

Abstract

The research topic "Assessment of controls of information system function in auditing perspective in organizations of Sri Lanka" has three key terms which give specific meaning to the topic; Information system function; Assessment of the controls; Auditing perspective. In this research, activities come under the information system function and their necessary controls are to be identified and then auditors could be utilized to collect the relevant information to assess the controls of the information system function. Today almost all the business organizations are driven on the base of the information systems and are highly dependent on the information system. They can use their information system as an essential technical tool to do their day-to-day business operations, and as a strategic tool to obtain a competitive advantage. But most of the organizations use their information system function only as an essential technical tool for transactions processing, and merely use as a strategic tool, and lees priority is given for enhancing the information system function, to obtain more competitive advantage. An essential activity of improving any system or function is to identify its strengths and weaknesses and consequently areas to be improved. The major problem that arises in improving an IS system is that most of the organizations do not have a good idea about the strengths and weaknesses of the information system function.