InformationTechnology (IT) Audit Methodologies in the Australian Public Sector: Addressing Mandatory Requirements of International Standards

主要的好处发生在国家研究重点3：建设和改造澳大利亚工业的前沿技术，特别是优先目标“智能信息使用”，因为它将使当前it审计方法的评估更加复杂和准确。反过来，这些改进将使澳大利亚政府审计办公室能够更有效地进行IT审计，为受审计的组织降低风险，提高效率，并提高与新会计和审计标准的一致性。此外，所有澳大利亚公民（公共部门审计服务的间接客户）都将受益于管理良好的方案交付系统。

The primary benefit occurs in relation to National Research Priority 3: Frontier Technologies for Building and Transforming Australian Industries, notably Priority Goal 'Smart Information Use', as it will enable more sophisticated and accurate assessments of current IT audit methodologies. In turn, these improvements will enable more effective IT audits by government audit offices in Australia, bringing reduced risk and increased efficiency to organisations subject to audit, as well as increasing conformance with the new accounting and auditing standards. Furthermore, all Australian citizens, (the indirect clients of public sector audit services), will benefit from well-managed program-delivery systems.