IT AUDIT AND THE CONCEPT OF TOTAL AUDIT COVERAGE
Supp/2008 , p54..62
Author(s):
Vasile Daniel CARDOS
Keywords:
IT, IT audit, total audit coverage
Abstract:
IT is revolutionizing the nature and scope of worldwide communications, changing business processes, and erasing the traditional boundaries of the organization — internally between departments and externally with suppliers, customers and so on. The resulting intra-enterprise coordination as well as inter-enterprise integration with external business partners through supply chain management and customer relationship management systems demonstrate the power of IT as both a driver and enabler of management processes and strategies. In this dynamic environment, auditors are required to anticipate the strategic direction of IT and the effects these directions, and consequently detailed implementations, may have on the business. This paper’s first aim is a qualitative approach through literature review in order to establish under what circumstances it would be beneficial for internal auditors to work with external auditors to increase total audit coverage taking into account the impact IT has on the business. The second aim of this article is to identify the possibility of a conceptual model that would indicate the appropriate level of total audit coverage.
Download:
Back
|
|