Audit Information Content
AbstractThe audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving specific audit performances in the area ofinformatics systems.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
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Internal audit; Information audit; specific levels of the information audit; operationsystems; data centres; data bases; standards for the information audit; CISAÂ® certifications; CISMÂ®certifications.;
Find related papers by JEL classification:
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- C82 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Macroeconomic Data; Data Access
- K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General
- D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
- L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
- O51 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - U.S.; Canada
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- Ioan RUS, 2013. "Study Information Decision Underlying," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 67-84, December.
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