文章基本信息

标题：Audit Information Content
本地全文：下载
作者：Ioan Rus ; ‘Petru Maior‘ University of Targu Mures Romania
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：1
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The audit of computer systems shows at least two features that make the audit work not includable in other audit processes such as internal audit and financial audit. These two particularities refer to the specific software used in information systems auditing and real levels of information systems audit. This paper presents the specific levels of a system of auditing and specific techniques available for their implementation in practice. In the end the author suggests proposals for improving specific audit performances in the area of informatics systems.
关键词：Internal audit; Information audit; specific levels of the information audit; operation;systems; data centres; data bases; standards for the information audit; CISA. certifications; CISM.;certifications