MANAGEMENT INFORMATION SYSTEMS AUDIT TOOLS AND TECHNIQUES
Supp/2008 , p75..86
Author(s):
Cătălin Georgel TUDOR
Dragoş MANGIUC
Keywords:
IT Audit, Security, CAATT, Audit Standards
Abstract:
The rapid and dramatic advances in information technology during the recent years have raised serious concerns from information systems auditing practitioners and professional organizations. The practice of using computers to automate or simplify the audit process is more a must than a choice nowadays, being even enforced by law regulations and professional standards in many countries. Most of the IT audit tools and techniques (CAATS) request a review of the organization's use of IT in supporting business from efficiency, effectiveness, and economic points of view. Auditing information security is also a vital part of any IT audit. The paper is an attempt to emphasize the leading role of the CAATS in the business operations data integrity assessment process and the risk management process, by pinpointing the information systems' pitfalls and threats. This literature review and action research intends to perform a comparative analysis of the most widely used tools and techniques in the field of management information systems audit and security, stating the pros and cons for each approach. The authors have more than seven years of interest, and also some prior results in this area of research.
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