Control and Audit of Information Systems in Small and Medium Enterprises

摘要

This paper analyzes the control and audit of Information Systems (IS) in small and medium enterprises (SMEs). With the increased use of information technology resources, small and medium enterprises should have adequate control and audit mechanisms in place for reliable and secure operations. The controls can be applied both at Management Control Level and Application Control Level. Audit can be performed over the Information Systems resources to examine their intended functional requirements.rnThis paper begins with a brief introduction to SMEs and later deals with Control & Audit functions related to Information Systems and their major areas of application.