Auditing Information Systems, Second Edition

9.1. COMPUTER OPERATIONS

Computer operations consist of those IS processes that ensure that input data is processed in an efficient and effective manner to support the strategic objectives and business operations of an organization. A typical computer operations audit should include assessments of internal controls that ensure that:

• Production jobs are completed in a timely manner and production capacity is sufficient to meet short- and long-range processing needs

• Output media are distributed in a timely, accurate, and secure manner

• Backup and recovery procedures adequately protect data and programs against accidental or intentional loss or destruction

• Maintenance procedures adequately protect computer hardware against failure

• Computer hardware, software, and data are insured at replacement cost

• Problem management procedures ensure that system problems are documented and resolved in a timely and effective manner

Production Job Scheduling and Monitoring

Automated job-scheduling and initiation software can significantly enhance operational efficiency by automatically initiating the next scheduled production program immediately on completion of the previous program. Each job should be assigned a priority number (e.g., one through nine, with one having the highest priority), which enables the job-scheduling software to initiate programs with the highest priorities first. While computer operators still need to monitor the program queue for abnormal program failures and may occasionally ...