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The Necessity of Auditing Information Systems

Author

Listed:
  • Horga Maria-Gabriela

    (“Ovidius” University of Constanta, Faculty of Economic Sciences)

Abstract

With the development of new information technologies a number of threats and risks of the information system have emerged, reaching alarming levels, which requires the introduction of an internal control of the information system within the organizations.

Suggested Citation

  • Horga Maria-Gabriela, 2011. "The Necessity of Auditing Information Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 575-579, May.
    • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:575-579
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    More about this item

    Keywords

    information security; audit; standard; risk;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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