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Auditing of Information Technology Controls in Outsourcing

In: Information Systems, Management, Organization and Control

Author

Listed:
  • Tatiana Mazza

    (Università Degli Studi Di Parma)

  • Stefano Azzali

    (Università Degli Studi Di Parma)

  • Luca Fornaciari

    (Università Degli Studi Di Parma)

Abstract

The paper analyzes the level of Information Technology (IT) and the quality of IT Controls (ITC) in outsourcing. We collected data through a questionnaire sent to a sample of Italian listed companies and performed robustness tests. Our results show that in Italy: (1) IT in outsourcing is widespread; (2) ITC in outsourcing complies with USA frameworks. ITC mainly follow the Statement of Auditing Standard No. 70 (SAS 70) Report Types 1 and 2. Concerns about quality are related to the absence of a direct evaluation in outsourcer location and the absence of audit provisions.

Suggested Citation

  • Tatiana Mazza & Stefano Azzali & Luca Fornaciari, 2014. "Auditing of Information Technology Controls in Outsourcing," Lecture Notes in Information Systems and Organization, in: Daniela Baglieri & Concetta Metallo & Cecilia Rossignoli & Mario Pezzillo Iacono (ed.), Information Systems, Management, Organization and Control, edition 127, pages 89-98, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-07905-9_6
    DOI: 10.1007/978-3-319-07905-9_6
    as

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