Virus in Information Systems and Audit Procedure
In an information system, a computer virus is a harmful software program that enters a system without permission and creates problems. A virus usually attaches itself to a genuine file or program and spreads when the user opens that file or runs the program. Once active, a virus can damage data, slow down the system, delete important files, or even stop the system from working properly. In today’s organizations, where most work depends on computers and the internet, a virus can seriously affect daily operations and business activities.
Viruses can enter an information system in many ways. Common sources include infected email attachments, unsafe websites, free or illegal software downloads, and external devices like pen drives or hard disks. Sometimes, systems get infected because software updates are not installed on time or users are not careful while using the internet. Over the years, viruses have become more advanced. Some viruses infect system files, some hide themselves from antivirus software, and some lock important data and ask for money to unlock it. Such attacks can create panic and financial loss for the organization.
The effect of a virus on an information system can be very harmful. It can lead to loss of important data, interruption of business work, and waste of time and money. If customer data is affected, the organization may also face legal action and loss of trust. In many cases, virus attacks cause system downtime, which means employees cannot work and services cannot be delivered on time. Therefore, protecting information systems from viruses is very important for every organization.
To protect systems from viruses, organizations use different types of controls. Preventive controls are used to stop viruses from entering the system. These include installing antivirus software, keeping it updated, using firewalls, limiting the use of external devices, and training employees about safe computer usage. Detective controls help in finding viruses quickly. These include regular system scanning, monitoring system activities, and checking security logs. Corrective controls are used after a virus attack occurs. These include removing the virus, isolating infected systems, restoring data from backups, and improving security measures to avoid future attacks.
The role of an information systems auditor is to check whether the organization has proper virus protection controls and whether they are working effectively. During the audit, the auditor first tries to understand the organization’s IT environment, such as the type of systems used, nature of data stored, and level of internet usage. This helps the auditor identify areas where virus risk is high.
Next, the auditor reviews security policies and procedures related to antivirus protection. The auditor checks whether antivirus software is installed on all computers, servers, and important systems. The auditor also verifies whether antivirus updates are done regularly and whether real-time scanning is enabled. Policies related to email usage, internet access, and use of external devices are also examined to ensure proper control.
After this, the auditor performs compliance testing. This means checking records and reports to confirm that antivirus controls are actually being followed. The auditor may review scan reports, update logs, and records of past virus incidents. If any virus attack occurred earlier, the auditor checks how quickly the organization responded and what actions were taken to fix the problem. Sample systems may also be checked to ensure antivirus software is active and working properly.
In some cases, the auditor may perform detailed testing to ensure systems can recover from virus attacks. This includes checking backup procedures and testing whether data can be restored successfully. The auditor also checks whether incidents are properly documented and reported to management. If weaknesses are found, the auditor notes them as audit findings.
Finally, the auditor prepares an audit report and submits it to management. The report highlights problems such as outdated antivirus software, poor monitoring, lack of user awareness, or weak incident handling. The auditor also gives suggestions to improve security, such as better antivirus tools, regular training for employees, and stronger control policies. This helps management take corrective actions and strengthen the organization’s information system security.
In conclusion, computer viruses are a serious threat to information systems and can cause major damage if not controlled properly. Organizations must use strong preventive, detective, and corrective controls to protect their systems. Through proper audit procedures, an information systems auditor helps ensure that virus controls are effective and that information systems remain safe, reliable, and supportive of business objectives.
