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Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems


  • Claudiu BRANDAS


  • Dan STIRBU


  • Otniel DIDRAGA



The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS). In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1) a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2) a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

Suggested Citation

  • Claudiu BRANDAS & Dan STIRBU & Otniel DIDRAGA, 2013. "Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 17(4), pages 87-95.
  • Handle: RePEc:aes:infoec:v:17:y:2013:i:4:p:87-95

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    References listed on IDEAS

    1. Ion IVAN & Daniel MILODIN, 2010. "The Audit of the Application’s Management of the Structured Entities Orthogonality," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 145-151.
    2. repec:eee:ijoais:v:13:y:2012:i:1:p:60-79 is not listed on IDEAS
    3. Anne E. Kleffner & Ryan B. Lee & Bill McGannon, 2003. "The Effect of Corporate Governance on the Use of Enterprise Risk Management: Evidence From Canada," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 6(1), pages 53-73, February.
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