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Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit


  • Daniel VILSANOIU


  • Mihaela SERBAN



This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit) methodologies and the growing importance of IS audit.

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  • Daniel VILSANOIU & Mihaela SERBAN, 2010. "Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 59-65.
  • Handle: RePEc:aes:infoec:v:14:y:2010:i:1:p:59-65

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    References listed on IDEAS

    1. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    2. Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
    3. Curtis, Emer & Turley, Stuart, 2007. "The business risk audit - A longitudinal case study of an audit engagement," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 439-461.
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