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Oct 1 2022

IT Audit Manual - ITAM

IT Audit Manual - ITAM

Government entities have increasingly adopted Information and Communication Technologies (ICT) to conduct their functions and to deliver various services. The continuous development of ICTs has made it possible to capture, store, process and deliver information electronically. This transition to electronic processing has necessitated significant changes in the environment in which Supreme Audit Institutions (SAIs) carry out their work. There is therefore need for auditors to gain assurance on such computerised systems to derive appropriate audit conclusions.

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