METHODOLOGICAL FRAME FOR FINANCIAL AND IT AUDIT
Supp/2008 , p402..408
Author(s):
Victoria STANCIU
Ali EDEN
Keywords:
Methodology, IT audit, information technology, IT impact
Abstract:
The audit activity demands knowledge and understanding of IT impact regarding accounting data processing and administration. The objectives of the audit missions, the nature and type of tests must take into account the characteristics of the data processing in the audited company’s systems.
In this context, defining a methodology for security and audit of information systems, adjusted to the audit work requirements, becomes very useful. The authors’ research has as objective to define this methodology asked to answer to the audit needs, taken into consideration that the expertise in IT domain of the Romanian financial auditors is so different. The authors wish also to design a methodology for IT audit work. The methodology will be offered to the Romanian Financial Auditors Chamber in order to be defined as working frames. The research is proceeded in a CNCSIS Grant program having as objective to assure enforcement means of the methodological frame of financial and IT audit.
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