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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

146 of 151

OPERATIONAL AUDITS OF AN AIS

Techniques and procedures in operational audits are similar to audits of information systems and financial statement audits.

The scope is different.

IS audit scope is confined to internal controls.

Financial audit scope is limited to system output.

Operational audit scope is much broader and encompasses all aspects of information systems management.

Objectives are also different in that operational audit objectives include evaluating factors such as:

Effectiveness

Efficiency

Goal achievement

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