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Audit Information Content

Author

Listed:
  • Ioan Rus

    (‘Petru Maior‘ University of Targu Mures Romania)

Abstract

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.

Suggested Citation

  • Ioan Rus, 2012. "Audit Information Content," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-10.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:10
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420121/10.pdf
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    Citations

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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.
    2. repec:pmu:oecono:v:1:y:2013:p:67-84 is not listed on IDEAS

    More about this item

    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.;

    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; Personnel Economics - - Accounting - - - Auditing
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • O51 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - U.S.; Canada

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