AUDIT INFORMATION CONTENT

Article OPEN
Ioan Rus (2012)
  • Journal: Annales Universitatis Apulensis Series Oeconomica, volume 1, issue 14, pages 10-10
  • Subject: Internal audit, Information audit, specific levels of the information audit, operationsystems, data centres, data bases, standards for the information audit, CISA® certifications, CISM®certifications.
    • jel: jel:K40 | jel:C81 | jel:D80 | jel:M42 | jel:O51 | jel:L86 | jel:C82
    acm: ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving specific audit performances in the area ofinformatics systems.
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