What Is a Computer Audit

The use of the computer or PC has become so common that even very small companies can be found to have several of them being used. Big companies used hundreds of them. PCs, laptops, workstations, scanners, printers and other accessories make for a very huge inventory and may lose count of them. Very rarely proper records are maintained about the number of computers purchased by the company every year, how many are in working condition, how many have been replaced, how may have been remained unused as junks in room occupying valuable space.

This aspect of proper auditing of computers and accessories is slowly gaining importance in all work places and companies. A comprehensive computer audit policy will bring several beneficial results to the company and some of them are enumerated below:

  • Computer audit would keep company’s asset safeguarded through internal controls.
  • Computers store a lot of confidential information, at various levels, a check on these computers is very vital for the security of the company.
  • It acts a deterrents to misuse of computer by those have been provided with one. This provides security by use of several measures like bar coding, electronic tagging etc.
  • Computer assets if properly recorded will help in making insurance claims if there is any loss or damage.
  • By having to maintain proper records of computers the company can enforce uniform purchase policy for all the company’s purchases.
  • It will help in asset tracking. Computers form part of the company’s assets and like all assets should be in record all the time with regard to both condition and quality. This applies to replacements also.
  • The value of unworkable computers has to be written of making a dent in the company’s assets. How much this affects the assets of the company can be known only through proper auditing and verification about the inevitability of the write off.
  • Obsolete computers will have to be replaced for maintaining productivity and efficiency of the company. A list of such computers can be available only through such an audit.
  • From the reports of the computer audit you can come to know about the exact expenditure that will have to be met for replacement cost of obsolete and non working computers.

 An efficient computer audit system makes for the company using computers using latest technology which in turn gives you an edge over against all your competitors in all matters of business including marketing accounting and finance. The company’s efficiency improves with the use of most modern computers.

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