Increasing the Efficiency of IT Audit Methodology by Using the Organizations Tolerance to IT Systems Availability

Cristian Amancei () and Traian Surcel

Informatica Economica, 2010, vol. 14, issue 1, 49-58

Abstract: The purpose of this paper is to present a method of identifying key risks during IT audit of an organization, regardless of the organization activity, and presenting the impact of the risks identified on the audit methodology. Our main focus is reducing the risk identification during phase during an audit mission. Due to the fast changing economy, the need for efficiency in resources allocation is greater than ever. Optimal use of predefined risk matrix proves to be the main element contributing to an increase in efficiency.

Keywords: Audit; Risk Assessment; Audit Areas; Residual Aggregated Risk (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://revistaie.ase.ro/content/53/05%20Amancei,%20Surcel.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aes:infoec:v:14:y:2010:i:1:p:49-58

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.
Bibliographic data for series maintained by Paul Pocatilu ().