Audit of Projects in the IT Environment

A computerized environment may provide auditors with the opportunity for additional processing, by providing the information requested in formats required by the auditor, for interpretation or use as input for specialized computer-assisted audit programs. This way of working contributes to increasin...

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Bibliographic Details
Published in:The International Conference "The European Integration - Realities and Perspectives" 2021-06, Vol.16 (1), p.137-147
Main Authors: Costinel Cristian Militaru, Mariana Paraschiva Olaru (Staicu), Aurel Dincă, Ionuț Riza
Format: Article
Language:English
Subjects:
audit mission
correlation
it projects
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Summary:A computerized environment may provide auditors with the opportunity for additional processing, by providing the information requested in formats required by the auditor, for interpretation or use as input for specialized computer-assisted audit programs. This way of working contributes to increasing the performance in performing background tests, by applying automated analytical procedures, as well as the performance of audit procedures, by using computer-assisted audit techniques. The audit of IT projects is an evaluation of IT systems in terms of optimizing the management of available IT resources (data, applications, technologies, facilities, human resources, etc.), in order to achieve the entity’s objectives, by ensuring specific criteria: efficiency, confidentiality, integrity , availability, operational safety and compliance with a frame of reference (standards, good practices, legislative framework).The main objective is to provide auditors with consistent information about the possibility of correlating the stages of the audit mission related to IT projects.
ISSN:2067-9211
2069-9344