CA Final ISCA Notes, Amendments, Updates
CA Final ISCA Notes, Amendments, Updates, Study Plan, Exam Related Tips for Nov 2017 Exams. From this page you may download CA Final ISCA Latest Notes by Various Institutes and Authors relevant for nov 2017 exams. We are providing Latest CA Final Information Systems Control and Audit Notes, Amendments Applicable for May 2017 Exams from one place.
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In today’s business world, accounting professionals have to interact with computer-based Information systems on a regular basis. As primary users of information systems in organizations, accountants participate in their design and understand their operations. Accounting managers must measure and evaluate the performance of Information Systems. Internal and external auditors must assess the quality of Information Systems and evaluate the accuracy of information input and output. The major share of the work of accounting consultants is in the design, implementation, evaluation and control of information systems.
The primary objective for the inclusion of the ‘Information Systems Control and Audit’ paper at the Final Level of the Chartered Accountancy course is to provide conceptual understanding of different aspects of IT risks, CA Final ISCA 3 security, controls and auditing various aspects of IT processes. This paper enables to understand the enterprise level aspects of governance, risk, compliance, assurance as applicable to enterprises. While updating this paper, the primary rationale has been to ensure the coverage of the latest concepts of Governance, Risk and Compliance (GRC), which has been a regulatory requirement not only for listed enterprises but also for all types of enterprises.
Further, implementing GRC in an IT environment requires updated knowledge and skills based on the latest developments and best practices and this is sought to be provided through this paper. Students are advised to read these topics not only from examination point of view but keeping in mind the fact that these topics are highly relevant to their work as articles and in their careers whether they seek to be employed in enterprises or self-employed.