Areas covered under a post-audit activity:
1. Comparison of the actual system performance against the performance objectives. This involves assessment of system running costs, benefits, etc as they compare with planned estimates.
2. The staffing needs and whether they are more or less than anticipated.
3. Any delays in the processing and effects of such delays.
4. Effectiveness of the inbuilt security procedures in the system.
5. The error rates for input data.
6. The output i.e. whether it is correct, timely and distributed correctly to the relevant users.