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Other IT systems at an organization are directly related to the processing of financial information; these systems include the accounting system, the sales system, or the inventory management system. To the extent that these systems process significant financial information where a material misstatement could occur, they will be included within the scope of the auditor’s evaluation.

IT systems that have a more direct effect on the financial reporting process typically are included within the scope of management’s evaluation. Relevant IT general control objectives usually relate to:

 Logical access to programs and data

 Physical access to computer hardware and the physical environment within which the hardware operates

 System development and change

 Effect on the internal audit function