1.INTRODUCTION ................................................................................................................ 6
2.PURPOSE AND HISTORY OF AUDITING EPHI .................................................................... 7
2.1. EUROPEAN PERSPECTIVES ON THE PROBLEM .............................................................. 9
2.2. REASONS TO UPDATE AUDIT STANDARDS .................................................................. 10
2.2.1. CHANGING TECHNOLOGICAL LANDSCAPE ................................................ 11
2.2.2. TRANSFERABILITY OF EPHI ........................................................................ 12
2.2.3. LAGGING ADOPTION OF CURRENT STANDARDS ....................................... 12
3.RECOMMENDED UPDATES ............................................................................................. 13
3.1. AUDIT DATA UPDATE .................................................................................................. 13
3.2. AUDIT TRAILS UPDATE ................................................................................................ 14
4.USE-CASE EXAMPLE ........................................................................................................ 15
5.CONCLUSION .................................................................................................................. 17
6.REFERENCES ................................................................................................................... 17
APPENDIX A ............................................................................................................................ 20