IDEAS home Printed from https://ideas.repec.org/a/anm/alpnmr/v2y2014i1p13-22.html
   My bibliography  Save this article

Information Technology Audit and The Practice of The Turkish Court of Accounts

Author

Listed:
  • Musa Kayrak

Abstract

Prevalent use of information technologies in both private and public sector has brought not only opportunities but also various challenges in terms of security, confidentiality, reliability and integrity of information. By the same token, it has led to a fundamental change in the internal control environment and nature of audit evidence. Hence, it has become compulsory to design new audit procedures in order for successful implementation of audits. This study broadly defines information technology audit and provides a comprehensive explanation of the experiences of the Turkish Court of Accounts and recommendations for supreme audit institutions (SAI)

Suggested Citation

  • Musa Kayrak, 2014. "Information Technology Audit and The Practice of The Turkish Court of Accounts," Alphanumeric Journal, Bahadir Fatih Yildirim, vol. 2(1), pages 13-22, June.
    • Handle: RePEc:anm:alpnmr:v:2:y:2014:i:1:p:13-22
    DOI: http://dx.doi.org/10.17093/aj.79914
    as

    Download full text from publisher

    File URL: https://www.alphanumericjournal.com/media/Issue/volume-2-issue-1-2014/information-technology-audit-and-the-practice-of-the-turkish_sDzhhtH.pdf
    Download Restriction: no
    File URL: https://alphanumericjournal.com/article/information-technology-audit-and-the-practice-of-the-turkish-court-of-accounts/
    Download Restriction: no
    File URL: https://libkey.io/http://dx.doi.org/10.17093/aj.79914?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Jagdish Pathak, 2005. "Information Technology Auditing," Springer Books, Springer, number 978-3-540-27486-5, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cristian AMANCEI, 2011. "Practical Methods for Information Security Risk Management," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 15(1), pages 151-159.

    More about this item

    Keywords

    Information Technology Audit; Turkish Court of Accounts;

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:anm:alpnmr:v:2:y:2014:i:1:p:13-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bahadir Fatih Yildirim (email available below). General contact details of provider: https://www.alphanumericjournal.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.