Acquiring and evaluation of evidence in information systems audit
Review of information system by the auditor is based on process of collecting and evaluating evidence about the parameters that indicate the effectiveness and efficiency of the considered information system. This paper describes the specifics of the information system audit process from the perspect...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Novi Sad - Faculty of Economics, Subotica
2015-01-01
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| Series: | Anali Ekonomskog fakulteta u Subotici |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2015/0350-21201534207J.pdf |
| Summary: | Review of information system by the auditor is based on process of collecting and evaluating evidence about the parameters that indicate the effectiveness and efficiency of the considered information system. This paper describes the specifics of the information system audit process from the perspective of regulatory requirements related to the collection, review and evaluation of the evidence, as well as their influence on the formation of the audit conclusions. |
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| ISSN: | 0350-2120 2683-4162 |