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...

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Bibliographic Details
Main Authors: Daniel VILSANOIU, Mihaela SERBAN
Format: Article
Language:English
Published: Inforec Association 2010-01-01
Series:Informatică economică
Subjects:
Online Access:http://revistaie.ase.ro/content/53/06%20Vilsanoiu,%20Serban.pdf