Tape Inventory Audit -- July 21, 1999 The audit program below may have been updated but I could not find the current version. The computer tape inventory audit program was created many years ago. The audit was actually requested annually by our computer shop. The audit work was primarily performed by our part-time college students and our departmental secretary. It was viewed as a VERY cost effective audit. The findings for the first several years astonished the IT management, and they tried very hard to fix the many problems which were found. If your organization does not perform a low-tech audit like this one, I would strongly encourage you to try it. Best of Luck, Tom Crouch Standard Disclaimers Apply ------------------------------------------------------------------------------------------------------Instructions This program specifies procedures to be followed when performing a tape inventory. The purpose of the tape inventory is to determine that TMS (Tape Management System) records accurately reflect the inventory of tapes. The objectives of the program are to review the computer tapes inventory and the records for the computer tapes. A. Audit Planning Procedures
1. Meet with the audit manager and discuss establishing audit objectives and scope of audit work. 2. 3. Complete audit planning check list. Prepare the initial portions of the Engagement Control Worksheet.
4. Make arrangements with Data Processing personnel to be present on the day the tapes are inventoried. B. Off-Site Field Inventory Procedures
1. A listing should be printed of tapes on-site, off-site, going to off-site, and coming back from off-site. This listing should be produced and kept by someone other than the Tape Librarian. 2. Upon arriving at the off-site storage, review the listing of tapes that is maintained off-site to determine that it is a recent copy. Also, scan the listing and determine that it compares to the inventory print-out.
3. Determine that tapes going back to on-site and coming from onsite are properly accounted for and marked so they will be handled properly. 4. Document in the work papers the observed inventory of tapes.
5. Select a sample of tapes from different cases and verify the return date noted on the case. Evaluate the results. C. 1. On-site Field Inventory Procedures Obtain TMS report listing all tapes in the on-site vault.
2. Randomly select 50 tapes from the TMS report and trace to the onsite tape. 3. Randomly select 50 tapes from the tapes on-site in the vault and trace to the TMS report. 4. D. 1. 2. 3. Note any observations made while conducting these tests. Audit Reporting Procedures Document all findings on the Summary of Audit Findings schedule. Complete the Engagement Control Worksheet. Review of audit work papers by lead auditor and manager.
4. Review the audit findings for accuracy with appropriate Data Processing staff. 5. Prepare an audit report in acccordance with the criteria in the "Audit Manual." --------------------------------------------------------------------------------------------Copyright (C) 1993 by Tom Crouch This may be forwarded via fax or e-mail, including Internet mail list. This audit program may be posted on the web site of ISACA.org and theiia.org and their related entities. Any other use must be authorized. ----------------------------------------------------------------------------------------------