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The Audit of Accounting Information System Infrastructure

Author

Listed:
  • Mihalache D. Arsenie-Samoil

    ("Alexandru Ioan Cuza" University of Iaºi, Doctoral School of Economics)

Abstract

The phenomena that mark the economic environment in recent decades are under the sign of globalization, interdependence and interaction. Whatever happens in any corner of the world, affects more or less extensively the local economic environments. In these circumstances, any organization, regardless of its activity profile, size and space in which it operates, must prove its viability, ability to communicate and adapt in order to achieve economic and financial performance to make it increasingly competitive. This paper aims to address the issue of accounting information system infrastructure audit, in terms of globalization, an activity which involves evaluating all aspects of automated data processing systems, including related manual processing activities. Key concepts relative to what is the audit of accounting information system infrastructure, audit aim, audit methodology (7 steps), audit report, as well as steps to be followed in implementing post audit corrections, are highlighted.

Suggested Citation

  • Mihalache D. Arsenie-Samoil, 2011. "The Audit of Accounting Information System Infrastructure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1333-1338, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1333-1338
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    More about this item

    Keywords

    infrastructure; accounting information system (AIS); audit.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • C4 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
    • E42 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Monetary Sytsems; Standards; Regimes; Government and the Monetary System
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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