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Services Provided by Information Technology to the Auditing of Internal Controls

In: Implementing and Auditing the Internal Control System

Author

Listed:
  • Dimitris N. Chorafas

Abstract

Technologically advanced banks appreciate that internal control is the key to keeping their house in order, and to supporting management information requirements in an able manner. There is a crying need for new, sophisticated paradigms on how to use information technology for internal control reasons. This need has been present for some years, but only today has it started to be more generally appreciated because few banks had the skill and culture necessary for implementation of rigorous solutions.

Suggested Citation

  • Dimitris N. Chorafas, 2001. "Services Provided by Information Technology to the Auditing of Internal Controls," Palgrave Macmillan Books, in: Implementing and Auditing the Internal Control System, chapter 12, pages 289-313, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59786-0_12
    DOI: 10.1057/9780230597860_12
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