Communication Audit Conclusions of IT Processes through Instruments of System Thinking

Komunikace závěrů auditu IT procesu prostřednictvím nástrojů systémového myšlení

Martin Dalihod

Acta Informatica Pragensia, 2014, vol. 2014, issue 3, 251-258

Abstract: This article's aim is to analyse the benefits of using the tools of systems thinking when the auditor is communicating the results of an internal audit to management. Auditing is seen as an independent and objective consulting activity designed to add value and improve an organization's processes. In this framework, the system archetype is designed as a general causal loop model; based on this model, a system dynamics model of stocks and flows is then generated which is applicable for the purpose of audits of all processes of best practices of COBIT. By using the systemic approach within COBIT, the author illustrates the possibility to show a different perspective than the ones derived from traditional linear approaches which are not adequate for complete solutions to longstanding problems in the field of internal audits.

Keywords: Audit; COBIT; System Thinking; Informatics; Causal Loop Diagrams; Model; systémové myšlení; informatika; příčinné smyčkové diagramy; model (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.aip.52

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