 Integrated Approach Model of Risk, Control and Auditing of Accounting Information SystemsClaudiu Brandas (), Dan Stirbu () and Otniel Didraga () Informatica Economica, 2013, vol. 17, issue 4, 87-95 Abstract: The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS). In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1) a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2) a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements. Keywords: Risk; Control; Audit; IT Governance; Accounting Information Systems (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:aes:infoec:v:17:y:2013:i:4:p:87-95 Access Statistics for this article Informatica Economica is currently edited by Ion Ivan More articles in Informatica Economica from Academy of Economic Studies - Bucharest, Romania Contact information at EDIRC. |
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