Local Area Networks: : A Realistic Audit Approach

Abstract

Information systems auditors continue to encounter a proliferation of technologies demanding their attention and expanding the scope of their audit activities. The auditor faces the problem of management expecting adequate audit coverage even though it is impossible to be an expert in all technologies, and even though audit resources are not increasing at the same rate as audit areas. The local area network (LAN) is an example of just such a technology that manifests this three‐pronged problem. Few auditors are technically equipped to audit this area comprehensively yet these networks do pose risks and should be subject to audit. At the same time, new and specialized audit resources, in many cases, are not forthcoming. Discusses some basic aspects of LAN technology having audit and control impact, internal control as it applies to LANs, and presents ideas for auditing this area keeping in mind the realities of what is possible and practical for the auditor. Does not aim to provide a definitive audit approach, but puts forward ideas to stimulate and assist information systems auditors in formulating their own specific approach to LAN audits.

Citation

Kinne, D. (1994), "Local Area Networks: : A Realistic Audit Approach", Managerial Auditing Journal, Vol. 9 No. 5, pp. 8-15. https://doi.org/10.1108/02686909410060522