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Philosophical foundations of information technology audit
International Journal of Auditing Technology, 2015Eli Rohn
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ICIBE, 2020
The development of technology in the time of Covid-19 pandemic has affected a lot of accounting professions, for instance, auditors. In doing their field works at the moment, a lot of auditors rely on technology to ensure the good quality of their audit ...
S. Setiawan +3 more
semanticscholar +1 more source
The development of technology in the time of Covid-19 pandemic has affected a lot of accounting professions, for instance, auditors. In doing their field works at the moment, a lot of auditors rely on technology to ensure the good quality of their audit ...
S. Setiawan +3 more
semanticscholar +1 more source
Factors associated with the intention to use information technology in audit in Iraq
Information Discovery and Delivery, 2023Purpose This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq. Design/methodology/approach The study uses a quantitative approach based on a questionnaire survey of 186 ...
Karrar Khalaf Jabbar Allami +3 more
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Information Technology in Auditing
Auditor, 2020Th e article is devoted to methodological approaches to testing competencies in the fi eld of information technology, which are new in the qualifi cation exam for auditors of the Russian Federation, which entered into force on March 31, 2020. In this regard, the kinds and types of test tasks for the use of information technologies at the fi rst stage ...
N. Brovkina, Nataliya Kazakova
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INFORMATION TECHNOLOGIES IN ACCOUNTING AND AUDIT
Herald of Khmelnytskyi National University. Economic sciences, 2022Each company operates to maximize profits, so the main task is to reduce costs, which can be achieved by reducing production costs, increasing staff productivity, increasing control over the level of costs and more. Among these methods, the most effective over the years is the automation of accounting.
Albina KUDLAI, Vasil’ BELOZERTSEV
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Auditing Information Technology Requirements
Managerial Auditing Journal, 1989In the current climate of accelerating IT development and mounting concern over its effectiveness, internal auditors are increasingly required to safeguard the interests of the organisation by ensuring that new systems match company objectives. The aim of this article is to assist internal auditors and all those involved in IT developments to establish
Spiro Santoni, John M. Bibby
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Information Technology Governance Audit Using the COBIT 5 Framework at XYZ University
2020 2nd International Conference on Cybernetics and Intelligent System (ICORIS), 2020Information Technology (IT) governance is a collection of processes that aim to ensure the suitability of IT implementation with its support for achieving organizational goals.
George Morris William Tangka +2 more
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Auditing Information Technology Governance
2021Bilgi teknolojileri süreçleri işletmelerin faaliyetlerinde kritik rol oynamaktadır. Bilgi teknolojileri yönetişiminin sağlanması, işletmelerin kritik başarı faktörlerinin başında gelmektedir. Bilgi teknolojileri yönetişimi, iş gereksinimleriyle bilgi teknolojileri operasyonlarının birbirleriyle uyum içerisinde olmasını sağlar.
ÇAKALI, Kaan Ramazan, BALOĞLU, Gürol
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