Auditor General’s Office has reinvigorated its Information System(IS) audit function with new efforts to provide better assurance on significant information systems at public institutions.

To start off, AGO carried out an audit of Use of IT in the Valuation of Import Duties of Maldives Customs Service (MCS). In this audit, AGO looked at general controls in the IT environment of MCS and specific controls with respect to MCS’s valuation application, E-valuator. General controls that apply to all systems, components and processes and data were tested whilst in E-evaluator, specific application controls to ensure privacy and security of data used by and transmitted between applications were tested. The findings have been categorized into High, Medium and Low risks. These ratings are based on our judgment of severity of risks represented by the audit findings to the achievement of system objectives.