The audit of operating systems is a complex and time consuming area. In some instances, software is available to assist in this process, such as CA-Examine for MVS. The basic objective of the computer auditor is to ensure that the security and integrity of the operating system has not been compromised. The auditor should consider whether responsibility for the maintenance of the operating system has been established and that suitable procedures have been documented. An effective change control system is necessary to ensure that only authorised amendments can be made to the operating system. The computer auditor should also ensure that system initiation procedures are established to prevent unauthorised changes
