Auditing of Information Technology Controls in Outsourcing
Auditing of Information Technology Controls in Outsourcing
The paper analyzes the level of Information Technology (IT) and the quality of IT Controls (ITC) in outsourcing. We collected data through a questionnaire sent to a sample of Italian listed companies and performed robustness tests. Our results show that in Italy: (1) IT in outsourcing is widespread; (2) ITC in outsourcing complies with USA frameworks. ITC mainly follow the Statement of Auditing Standard No. 70 (SAS 70) Report Types 1 and 2. Concerns about quality are related to the absence of a direct evaluation in outsourcer location and the absence of audit provisions.
- University of Parma Italy
330, outsourcing, internal control over financial reporting, information technology controls
330, outsourcing, internal control over financial reporting, information technology controls
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