Services Provided by Information Technology to the Auditing of Internal Controls

Dimitris N. Chorafas

Chapter 12 in Implementing and Auditing the Internal Control System, 2001, pp 289-313 from Palgrave Macmillan

Abstract: Abstract Technologically advanced banks appreciate that internal control is the key to keeping their house in order, and to supporting management information requirements in an able manner. There is a crying need for new, sophisticated paradigms on how to use information technology for internal control reasons. This need has been present for some years, but only today has it started to be more generally appreciated because few banks had the skill and culture necessary for implementation of rigorous solutions.

Keywords: Information Technology; Internal Control; Mutual Fund; Senior Management; Commercial Bank (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59786-0_12

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DOI: 10.1057/9780230597860_12

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