Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit
This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Inforec Association
2010-01-01
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Series: | Informatică economică |
Subjects: | |
Online Access: | http://revistaie.ase.ro/content/53/06%20Vilsanoiu,%20Serban.pdf |