EFFECTS OF INFORMATION TECHNOLOGY AUDIT CONTROLS IN FINANCIAL INSTITUTIONS(A CASE STUDY OF SIXTEEN RURAL BANKS IN NIGERIA)
CHAPTER ONE INTRODUCTION 1.0 Background to the Study The idea of Information Technology (IT) Audit which has been in existence since the mid-1960s has metamorphically undergone various stages, mainly due to unfolding discoveries made in the technology and the integration of the technology into businesses (Rainer et al., 2011). Currently there are a lot of companies that rely on the Information Technology (IT) for their day-to-day operations; among such are Telecommunication companies, Banking institutions and many others. For these organizations, IT plays big part of their day-to-day activities including the employment of setup systems that are more dependable to enhance the institutions? activities and operations. The above, thus underscores the fact that the application of IT in organizations, institutions, companies, enterprises and the like is constantly increasing. Information Technology (IT) Audit which is also known as Information Systems (IS) Audit is the evaluation of organizations? daily transactions, activities, procedures, operations or setups within an Information System infrastructure (Rainer et al., 2011). Thus the primary function of an IT audit is to electronically examine to find out the institutions? capability to use Information Technology infrastructure to secure its hard earned valuables or assets and also communicate
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