Information Technology Audit and The Practice of The Turkish Court of Accounts

Musa Kayrak

Alphanumeric Journal, 2014, vol. 2, issue 1, 13-22

Abstract: Prevalent use of information technologies in both private and public sector has brought not only opportunities but also various challenges in terms of security, confidentiality, reliability and integrity of information. By the same token, it has led to a fundamental change in the internal control environment and nature of audit evidence. Hence, it has become compulsory to design new audit procedures in order for successful implementation of audits. This study broadly defines information technology audit and provides a comprehensive explanation of the experiences of the Turkish Court of Accounts and recommendations for supreme audit institutions (SAI)

Keywords: Information Technology Audit; Turkish Court of Accounts (search for similar items in EconPapers)
JEL-codes: H83 M42 O38 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:anm:alpnmr:v:2:y:2014:i:1:p:13-22

DOI: 10.17093/aj.79914

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