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Risks and Audit Objectives for IT Outsourcing

Author

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  • Claudiu BRANDAS

Abstract

In the recent years, as a result of globalization, internet and IT progress, the outsourcing of IT services has seen an exponential growth. As a result more and more companies decide to outsource, partially or totally, their IT services. Nevertheless, the outsourcing process exposes both clients and service providers to a series of risks that can seriously affect their activities. Managing these risks by improving the quality and efficiency of internal control has made the ITO audit a necessary component for all the companies involved in this process. The goal of this paper is to identify analyze and map the influence areas of ITO risks in order to suggest a series of objectives for ITO audit.

Suggested Citation

  • Claudiu BRANDAS, 2010. "Risks and Audit Objectives for IT Outsourcing," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 113-118.
    • Handle: RePEc:aes:infoec:v:14:y:2010:i:1:p:113-118
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    References listed on IDEAS

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    1. Brandas, Ioan & Brandas, Claudiu, 2007. "Some Considerations About It Outsourcing Process," MPRA Paper 6687, University Library of Munich, Germany.
    2. Aundhe, Madhuchhanda Das & Mathew, Saji K., 2009. "Risks in offshore IT outsourcing: A service provider perspective," European Management Journal, Elsevier, vol. 27(6), pages 418-428, December.
    3. Nadège Marchand & Arno Jacobsen, 2001. "An Economic Model to Study Dependencies Between Application Software Vendors and Application Service Providers," Post-Print halshs-00150751, HAL.
    4. Mary C. Lacity & Leslie P. Willcocks, 2009. "Information Systems and Outsourcing," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-59483-8, October.
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