Para 3.22.9 — MSO (Audit)
Original Rule Text
3.22.9 The basic objectives of the audit of computerised systems include an evaluation of:
(i) the acquisition and installation of the computer and computer systems;
(ii) system effectiveness;
(iii) system economy and efficiency and data integrity;
(iv) system security; and
(v) compliance of system related activities with applicable laws, regulations and guidelines.
What This Means
When auditing computerised systems in government, the auditor must evaluate five key areas: how the computer was acquired and installed, whether the system works effectively, whether it is economical and maintains data integrity, whether the system is secure, and whether all system-related activities comply with applicable laws and regulations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit must evaluate the acquisition and installation process of computer systems
- 2System effectiveness — whether it achieves its intended purpose — is a core audit objective
- 3Economy, efficiency, and data integrity must all be assessed
- 4System security is a mandatory area of audit evaluation
- 5Compliance with laws, regulations, and guidelines must be verified
Practical Example
The CAG audit team reviews a new e-governance portal deployed by a state government. They check whether the procurement followed GFR rules, whether the system processes applications faster than the old method, whether citizen data is stored securely with proper encryption, and whether the system complies with the IT Act and data protection guidelines.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'system effectiveness' mean in audit terms?▼
Why is data integrity a separate audit concern?▼
Does this para apply to off-the-shelf software or only custom-built systems?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.