A professional who plans and conducts audits of data processing systems and applications to safeguard assets, ensure accuracy of data, and promote operational efficiency. Responsibilities include:

• Establishes audit objectives and devises audit plan, following general audit plan and previous audit reports.
• Interviews workers and examines records to gather data, following audit plan, and using computer.
• Analyzes data gathered to evaluate effectiveness of controls and determine accuracy of reports and efficiency and security of operations.
• Writes audit report to document findings and recommendations, using computer.
• Devises, writes, and tests computer program required to obtain information needed from computer for audit, using computer.
• Devises controls for new or modified computer application to prevent inaccurate calculations and data loss, and to ensure discovery of errors.