Particularities of risks assessment in an IT systems audit

Author:University professor, PhD. Dumitru MATIŞ, PhD. student Vasile CARDOŞ

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Keywords:information technology audit, risk assessment, risk management

Abstract:
All activities, regardless the field of expertise, are relying more and more on information technology (IT) in all aspects of their business. As technology evolves, the auditor is required to anticipate the strategic direction of IT and the effects these directions, and consequently detailed implementations, may have on business objective through the risk these changes may raise. \r\n\r\nIn this article we try to analyze the particularities of risk assessment for an IT audit from the perspectives and needs of internal audit and financial audit.\r\n

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