The IT Audits in the Spanish Business Sector: Longitudinal Analysis (2001–2011)

Alfonso Infante-Moro (), Juan-Carlos Infante-Moro (), Francisco-José Martínez-López (), Mercedes García-Ordaz () and Albertina Dias ()
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Alfonso Infante-Moro: University of Huelva
Juan-Carlos Infante-Moro: University of Huelva
Francisco-José Martínez-López: University of Huelva
Mercedes García-Ordaz: University of Huelva

A chapter in Modeling Innovation Sustainability and Technologies, 2018, pp 259-270 from Springer

Abstract: Abstract In a society in which Information Systems and Information are considered like important assets for most companies, the realization of IT audits to measure its efficiency and prevent IT support breakdowns, is required. To this aim, this paper analyzes the evolution of the IT audit practice in Spanish companies, reporting the percentages of realization and the amount of professionals that execute such audit, and how it correlates with the importance that these companies give to Internet and the use of e-commerce. Our longitudinal study, encompassing the period 2001–2011, has shown substantial increase in the awareness of Spanish companies towards the realization of these audits: almost doubling the percentage of companies that performed them in this decade. We have also found that the realization of IT audits usually involves several types of professionals of the same company. Finally, we were able to analyze the association between the adoption of Internet and the use e-commerce in surveyed companies, and the realization of these IT audits.

Keywords: IT audit; Spanish business sector; Spanish companies; IT security; Information systems; ICT (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-67101-7_19

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DOI: 10.1007/978-3-319-67101-7_19

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