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Audit Information Content


Author Info

  • Ioan Rus

    (‘Petru Maior‘ University of Targu Mures Romania)


The 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 Info

Article 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 ()
Pages: 10

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Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:10

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Related research

Keywords: Internal audit; Information audit; specific levels of the information audit; operationsystems; data centres; data bases; standards for the information audit; CISA® certifications; CISM®certifications.;

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Cited by:
  1. 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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