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Erschienen in:
2008 | OriginalPaper | Buchkapitel
IT Audits
Erschienen in: Internal Audit Handbook
Verlag: Springer Berlin Heidelberg
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• Internal and external compliance and reliability requirements on financial reporting must be supported by a company’s information technology.
• The extent of the IT audit is influenced by the domains of Plan and Organize, Acquire and Implement, Deliver and Support, and Monitor and Evaluate.
• Possible risks for an IT system include non-compliance, inconsistent data, user error, uncontrollability, and unreliability.
• In addition to system tests, the organizational analysis of the IT system is a key component of IT audits.