From discussions with the Director of Human Resources, you have learned that your company just implemented a new Human Resources Information System (HRIS). The system was provided by a startup vendor that you are not familiar with using proprietary technology with no established audit plans. Unfortunately, you were not involved in the implementation project and didn’t have the opportunity to discuss the project’s risks with the key stakeholders and recommend mitigating controls.
Being a good auditor, you know that HRIS is a critical component in your company and you convince the head of Internal Audit to kick off an audit engagement of the new system; after all, if something doesn’t go right, you might not get paid. In executing your audit, you perform the steps described in your textbook, Chapter 18: Auditing New/Other Technologies, and as a result, you have some findings to report to management.
Draft an audit report for your HRIS audit to report your findings to the Director of Human Resources. Be sure to include the title, scope, and objective of the audit, findings, recommendations, and management responses.