IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2011-003005.html
   My bibliography  Save this article

La valutazione degli Information Technology Controls nell?ambito dei sistemi di controllo interno: i risultati di una ricerca empirica

Author

Listed:
  • Stefano Azzali
  • Tatiana Mazza

Abstract

The Information Technology Controls (ITC) have a great influence on the reliability of financial reporting. They are part of Internal Controls over Financial Reporting (ICFR) but the area of Information Technology is often not well integrated and coordinated with the traditional Internal Controls, in absence of a compulsory Framework. A survey was conducted on a sample of companies listed on the Italian Stock Exchange. The results of this research offer an improvement of the Internal Control over Financial Reporting framework that consider the Information Technology peculiarities and specifies some conditions for their utility in relation to the main phases the audit cycle (scoping, planning, risk assessment, documentation, evaluation, reporting).

Suggested Citation

  • Stefano Azzali & Tatiana Mazza, 2011. "La valutazione degli Information Technology Controls nell?ambito dei sistemi di controllo interno: i risultati di una ricerca empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 91-118.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2011-003005
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=44886&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Selena Aureli & Enrico Supino, 2015. "Web reputation and performance measurement systems in the hotel industry: An exploratory study in Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 41-64.
    2. Antonio Leotta, 2015. "Capitalizing and controlling development projects as joint translations. The mediating role of the information technology," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 101-134.
    3. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    4. Federica De Santis, 2018. "Big Data e revisione contabile: uno studio esplorativo nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 129-154.
    5. Adele Caldarelli & Luca Ferri & Marco Maffei, 2016. "I rischi derivanti dall?implementazione del cloud computing: un?indagine empirica nelle PMI Italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 27-48.
    6. Massimo Albanese, 2016. "La trasformazione del modello di business nel sistema fieristico italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 173-190.
    7. Giuseppe D'Onza & Alessandra Rigolini & Francesco Brotini, 2016. "Esiste una strategia di Internal Auditing che crea valore? Un?analisi empirica del contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 125-148.
    8. Luciano Marchi & Manuela Bertei, 2016. "Performance Audit in the Public Sector. What is the contribution to the Performance Management?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 49-63.
    9. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
    10. Davide Rizzotti & sebastiano Lombardo, 2016. "Fattori influenti sull?efficacia del whistleblowing come strumento di controllo interno," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 9-26.
    11. Giacomo Fabietti & Francesca Trovarelli, 2016. "The role of Eco-control in the implementation of Sustainable Business Models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 141-172.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2011-003005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.