Auditing of Information Technology Controls in Outsourcing

Tatiana Mazza (), Stefano Azzali () and Luca Fornaciari ()
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Tatiana Mazza: Università Degli Studi Di Parma
Stefano Azzali: Università Degli Studi Di Parma
Luca Fornaciari: Università Degli Studi Di Parma

A chapter in Information Systems, Management, Organization and Control, 2014, pp 89-98 from Springer

Abstract: 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.

Keywords: Outsourcing; Information technology controls; Internal control over financial reporting (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/978-3-319-07905-9_6

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