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Framework for Evaluation of the IT&C Audit Metrics Impact

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  • Marius POPA

Abstract

The paper defines an assessment system for performance of IT&C audit process. The analytical models of performance indicators are provided together with the interpretation of their results. Performance levels catch the quality characteristics of the audit processes carried out for distributed informatics systems. Also, the paper presents a performance assessment framework for audit processes and a performance audit methodology. The impact of performance indicators is defined as the organization’s income after performance audit recommendation implementing. Methods and techniques for performance assessment are provided for audit processes of the distributed informatics system. The impact levels of performance indicators are calculated before implementation of the performance recommendation and after that to establish whether the performance audit increases the quality of IT&C audit processes.

Suggested Citation

  • Marius POPA, 2011. "Framework for Evaluation of the IT&C Audit Metrics Impact," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 15(4), pages 119-133.
    • Handle: RePEc:aes:infoec:v:15:y:2011:i:4:p:119-133
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    References listed on IDEAS

    as
    1. Marius POPA & Cristian TOMA & Cristian AMANCEI, 2009. "Characteristics of the Audit Processes for Distributed Informatics Systems," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 13(3), pages 165-178.
    2. Shahidur R. Khandker & Gayatri B. Koolwal & Hussain A. Samad, . "Handbook on Impact Evaluation : Quantitative Methods and Practices," World Bank Publications, The World Bank, number 2693, September.
    3. Marius POPA & Sergiu Marin CAPISIZU, 2010. "Using Quantitative Methods as Support for Audit of the Distributed Informatics Systems," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 103-112.
    4. Marius POPA, 2011. "Techniques and Methods to Improve the Audit Process of the Distributed Informatics Systems Based on Metric System," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 15(2), pages 69-78.
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    Cited by:

    1. Marius POPA, 2012. "Requirements of a Better Secure Program Coding," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 16(4), pages 93-104.

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