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THE IMPLICATIONS OF INFORMATION SYSTEMS AUDIT FOR FINANCIAL STATEMENT

Andrei-Mirel Florea, Riana-Iren Radu () and Iuliana Oana Mihai ()
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Riana-Iren Radu: Dunarea de Jos University of Galati, Romania
Iuliana Oana Mihai: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2015, 320-325

Abstract: The dependence on the information technology (IT) is a common feature of all modern organizations. This dependence characterizes the private and public sectors, regardless of their mission, industry, geographical location, or type of organization. In this context, a successful organization, efficiency in operation, performance and quality are essential in order to reliably support the activity, which makes it necessary for the organizations to ensure the proper and efficient use of information technology. The compliance with the applicability of the regulations and standards of IT audit can help organizations to achieve all these goals.

Keywords: audit; IT; computer system; security criteria (search for similar items in EconPapers)
Date: 2015
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