Purpose
The aim of these notes is to give potential computer auditors an overview of the main activities of computer
audit and the role of the computer auditor. They have been written to assist candidates who are planning to
attend an interview for a position in computer audit but have a limited knowledge of the subject. For those
from either an audit, business or information technology (IT) background seeking a move into computer audit,
these notes will provide useful background reading. Whilst any organisation that has agreed to interview a
candidate who has limited experience of computer auditing will judge them accordingly, there is substantial
scope for candidates to improve their chances by demonstrating that they have done some research and are
conversant with the basic principles. Further, as it is increasingly difficult to distinguish between IT and
business areas, many organizations now require that all business auditors have an awareness of computer
audit. These notes, therefore, should assist business auditors in obtaining a greater appreciation of computer
auditing. Given the diversity of IT, it is not possible within a document of this type to be specific about
computer audit in particular sectors or in relation to specific hardware or software. The basic principles of
computer audit should be common to all sectors and to most types of hardware and software.