The Audit of Accounting Information System Infrastructure

Mihalache D. Arsenie-Samoil ()
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Mihalache D. Arsenie-Samoil: "Alexandru Ioan Cuza" University of Iaºi, Doctoral School of Economics

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1333-1338

Abstract: The phenomena that mark the economic environment in recent decades are under the sign of globalization, interdependence and interaction. Whatever happens in any corner of the world, affects more or less extensively the local economic environments. In these circumstances, any organization, regardless of its activity profile, size and space in which it operates, must prove its viability, ability to communicate and adapt in order to achieve economic and financial performance to make it increasingly competitive. This paper aims to address the issue of accounting information system infrastructure audit, in terms of globalization, an activity which involves evaluating all aspects of automated data processing systems, including related manual processing activities. Key concepts relative to what is the audit of accounting information system infrastructure, audit aim, audit methodology (7 steps), audit report, as well as steps to be followed in implementing post audit corrections, are highlighted.

Keywords: infrastructure; accounting information system (AIS); audit. (search for similar items in EconPapers)
JEL-codes: C4 D8 E42 G32 H83 L14 L86 M4 Q56 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1333-1338

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