The media on whom such documents are stored are irrelevant, so long as they are easily accessible and understandable. Many organisations are now making use of online help facilities, replacing printed user guides. All aspects of the operation of the computing facility should be documented to provide a readily accessible reference source for all relevant persons within the organisation who require information. However, all this information should not be available to those who do not require it for the performance of their jobs. All documentation will be accurate, complete and current.
Users also require procedures on the computer applications.
As computer systems should be governed by standards, so should user procedures. However, most of the tools they use have given them the ability to update data, as well as extract and analyse it. Having said this, it is often more economical to allow a user to develop analytical and reporting systems than insist on a formally developed system. In order that the organisation has some sort of assurance that the programmes work and the reports are valid, the user-programmer should be subjected to some form of standards. IT auditor will find these standards equally useful and effective to carry-out the tasks.