Characteristics of the Audit Processes for Distributed Informatics Systems

Marius Popa (), Cristian Toma () and Cristian Amancei ()

Informatica Economica, 2009, vol. 13, issue 3, 165-178

Abstract: The paper contains issues regarding: main characteristics and examples of the distributed informatics systems and main difference categories among them, concepts, principles, techniques and fields for auditing the distributed informatics systems, concepts and classes of the standard term, characteristics of this one, examples of standards, guidelines, procedures and controls for auditing the distributed informatics systems. The distributed informatics systems are characterized by the following issues: development process, resources, implemented functionalities, architectures, system classes, particularities. The audit framework has two sides: the audit process and auditors. The audit process must be led in accordance with the standard specifications in the IT&C field. The auditors must meet the ethical principles and they must have a high-level of professional skills and competence in IT&C field.

Keywords: informatics audit; characteristic; distributed informatics system; standard (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:aes:infoec:v:13:y:2009:i:3:p:165-178

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