Over the past few years, Railway Administration have computerised various areas of operations and all the core functions/transactions of the organisation are captured in Information Systems (IS) which have been developed and maintained by CRIS.
With the absolute dependency of Auditee (Railway) on Information Systems, it has become imperative for Auditors to be equipped for conducting IT Audit so as to ensure that the IT Systems in operation provide real time information and that the business goal of the organisation for a paperless accounting or information system has been achieved by switching over to IT system.