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2010, vol. 13, iss. 51, pp. 39-52
Planning of it audit based on risk assessment
University of Novi Sad, Faculty of Economy, Subotica
Abstract
Risk based IT audit planning is developed in several phases. Usually, annual audit planning process is based on preparation of an audit universe, the overall register of areas which could be investigated in IT audit. After that, IT auditors evaluate and rank individual risks of negative influence of information system on achievement of corporate objectives which helps in process of prioritization of audit engagements in period concerned.
References
Institut Internih Revizora (2006) Profesionalna praksa interne revizije. Beograd: Savez računovođa i revizora Srbije
Institute of Internal Auditors (2008) GTAG 11: Developing the IT Audit Plan. www.theiia.org
Jakšić, D., Mijić, K. (2009) Delokrug rada revizije informacionih sistema. Finrar, Banja Luka, 6-14
Krsmanović, B., Polić, S.R. (2008) Informacione tehnologije u računovodstvu i reviziji. Banja Luka: Finrar
Senft, S., Gallegos, F. (2009) Information Technology Control and Audit. An Auerback Book
 

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article language: Serbian
document type: Review Paper
published in SCIndeks: 05/04/2011

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