Rola i zadania audytu bezpieczeństwa systemów informatycznych na przykładzie jednostki sektora administracji rządowej
The Role and the Tasks of IT Security Audit on the Example of the Government Sector Unit

Summary/Abstract: Purpose – The aim of this article is to present the role and the tasks of IT security audit in public finance sector units as well as to show threats of its functioning. Design/methodology/approach – The methods used to attain the objective included the analysis of literature and legislation concerning the subject. The empirical part of the article presents a case study of the IT security audit carried out in government sector unit. Conclusions were based on induction method. Findings – The article presents theoretical aspect of IT security audit as well as practical approach to this subject. Originality/value – The authors analyzed the tasks of the IT system audit and identified threats of functioning of this system.

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