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Issues of the audit of information systems

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  • Ivan Kuyumdzhiev

    (Varna University of Economics)

Abstract

The article examines the topical issue of the audit of information systems, connected with the functions offered by the most frequently used software applications. There is worked out a definition of the concept of audit of information systems and there are assessed the existing applications on the basis of their capabilities of fulfilling the process of its accomplishment. There are drawn some guidelines for the creation of an automated information system meant to improve the entire process of auditing and the communication among the participants in it.

Suggested Citation

  • Ivan Kuyumdzhiev, 2011. "Issues of the audit of information systems," Business & Management Compass, University of Economics Varna, issue 3, pages 52-64.
    • Handle: RePEc:vrn:journl:y:2011:i:3:p:52-64
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    JEL classification:

    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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