Revizija informacionih sistema
Information systems audit
Author(s): Vladimir Stanimirović, Mladen GajićSubject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Finrar d.o.o Banja Luka
Keywords: internal audit; information system; IT system audit; information risk; IT system security; accounting information system; information technology in accounting;
Summary/Abstract: The information systems audit represents the process of collecting and independent evaluation of audit evidence on the basis of which the control of the efficiency of the functioning of information systems is carried out, as well as its application and quality. The audit includes the control of the legal, information and economic components of information systems. The aim of this audit is to examine and evaluate the parts of the integrated information system in the subject of audit, and to achieve a reasonable belief that they produce prompt, accurate, complete and reliable information in their work, while ensuring the confidentiality, integrity, availability and reliability of information. Finally, based on the collected and independently evaluated audit evidence, the audit report as the main product of the audit process is made. This report represents the adequate basis for changes in the way of organizing and functioning of the information system, the changes in the way of management of (public) funds, better quality and user-oriented services, raising (public) responsibility of employees to a higher level, and promoting proper management and transparent work of employees in the subject of the audit.
Journal: Financing - naučni časopis za ekonomiju
- Issue Year: 8/2017
- Issue No: 3
- Page Range: 24-32
- Page Count: 9
- Language: Serbian