An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement.
Systems development is the process of defining, designing, testing, and implementing a new software application or program. It could include the internal development of customized systems, the creation of database systems, or the acquisition of third party developed software. Written standards and procedures must guide all information systems processing functions. The organization's management must define and implement standards and adopt an appropriate system development life cycle methodology governing the process of developing, acquiring, implementing, and maintaining computerized information systems and related technology.
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The M&E system means: - a Logframe (or a similar doc) having clearly defined OVIs and MOV - tools for data collection - database for data storage and management e.g. relational access-based database - guidelines and plan for data collection and data analysis - reporting system for reflection and learning
Lss provides health system, also sometimes referred to as health care system or healthcare system, this is the organization of people, institutions, and resources that deliver health care services to meet the health needs of target populations.
Budgeting, planning (BP) is a process for determining and detailing an organization's long- and short-term financial goals.