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Details van artikel 25 van 103 gevonden artikelen
| Titel: |
Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit |
| Auteur: |
Daniel VILSANOIU Mihaela SERBAN |
| Verschenen in: |
Informatica economica |
| Paginering: | Jaargang 14 (2010) nr. 1 pagina's 59-65 |
| Jaar: |
2010 |
| Inhoud: |
This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit) methodologies and the growing importance of IS audit. |
| Uitgever: |
Inforec Association (provided by DOAJ) |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 25 van 103 gevonden artikelen
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