Internal control with specific reference to the intranet

M.Com. (Computer Auditing)Intranets and related technology, can be used to solve many problems in the local computing environment. But the use of the Intranet and the related technology also raises several control concerns. Because of the increased use of Intranets within the business environment, the internal control related to the Intranet has become an issue that needs to be addressed by management and the auditor. Computerization in the accounting environment has made it virtually impossible to audit around the computer. It is therefore essential that the auditor, and more specifically the computer auditor, should assess the influence of the Intranet on the audit objectives. The objective of this short dissertation is to evaluate the influence of Intranet technology on the audit objectives (within the Intranet's different spheres of application) in terms of the risks posed for the auditor and management. It was also aimed at identifying the security risks in relationship with the audit objectives..