The audit appeared as a consequence of the requirements to have an objective assessment of how management operates. If initially it was strictly applied in finance, it proved effective in other non- financial areas, such as security, IT systems performance or environmental aspects. IT infrastructure has infiltrated all branches of economic processes. IT Infrastructure audit is a demand for significant improvement of business process performance. In this paper I have tried to draw attention to the increasing importance of online audit, during last years.
Volume (Year): 3 (2013)
Issue (Month): 1 (January)
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