Research Regarding the Risks in the Audit Mission of Computerised Systems
Author:
Antoanella-Mariyeane DRĂGOI, Ph.D.
JEL:
M42, H83
DOI:
Keywords:
audit, risk, risks analyse, computerised systems, risks management
Abstract:
The use of computerised technologies in economic activities has experienced a significant and beneficial growth within the last decade, that led to new directions of development and evolution. Therefore, the audit of the computerised systems plays an important part regarding the control of the technologies of information and communication. The present study aims at presenting the risks met within an audit mission of the computerised systems, as well as how the risks of using the computerised technologies can be minimised. The problems on which the author focuses refer to how an audit mission of computerised systems influences the current activity of an organisation, as well as to the IT risks associated to it? The practical part of the present study is concentrated on the elaboration of a questionnaire addressed to some entities, where a technical audit had already been performed, with the purpose to evaluate the mission and the audit team. After the application of this questionnaire, the author aimed to formulate ideas for the improvement of the practices used and the IT auditors’ performances. \r\n