The need for and the content of the Information systems audit

Author:PhD. student Claudiu BRÂNDAŞ

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Keywords:information technology, security procedures and policies, information system audit, audit methodology

Abstract:
The information technology development during the last 30 years, led to the progressive integration of the information systems as part of the economic activity.\r\nCurrently, the use of the computer and of the software became a vital element in the information systems in the companies.\r\n\r\nTogether with the new information technology integration in the data processing and decision making processes a series of challenges and vulnerabilities in the information systems occurred. However, due to the importance of the computer use in the business environment, in some countries a series of normative acts were developed regulating the use, control and audit of the electronic data processing.\r\n

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