IDEAS home Printed from
   My bibliography  Save this article

The Audit of Accounting Information System Infrastructure


  • Mihalache D. Arsenie-Samoil

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


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

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    More about this item


    infrastructure; accounting information system (AIS); audit.;

    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


    Access and download statistics


    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:ovi:oviste:v:11:y:2011:i:1:p:1333-1338. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.