THE IT AUDIT - A LEGAL AND PERFORMANT FORM OF PUBLIC AUDIT WITH INCREASED RELEVANCE IN THE CURRENT MACROECONOMIC CONTEXT

Authors

  • Florina-Maria TAVALA Lucian Blaga University of Sibiu, Romania

Keywords:

IT audit, public audit

Abstract

In the current post-crisis macroeconomic context, the Supreme Audit Institutions (ISA) through their expertise should become effective detectors of producing systemic imbalances, initiators of systems corrections, financial guarantors of order in the system, tools to create public trust, but also a macroeconomic stabilizing force. Both financial audit, but especially the performance audit should shift to new areas. In this regard, the paper presents in detail modern methods of approaching the audit activity at ISA, such as the IT audit.

References

S., Funar. V., Rusu. (2014). The informatics systems audit paradigm, part of the external public audit), Romanian Court of Accounts Magazine, no. 7.

INTOSAI GOV 9100 Standard - Guidelines for Internal Control Standards for the Public Sector.

Romanian Court of Accounts. (2012). The informatics systems audit - Manual, Bucharest.

Romanian Court of Accounts. (2013). Performance Audit Manual, Bucharest.

The guidelines of the performance audit - ISSAI 3000.

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Published

2018-01-15

How to Cite

TAVALA, F.-M. (2018). THE IT AUDIT - A LEGAL AND PERFORMANT FORM OF PUBLIC AUDIT WITH INCREASED RELEVANCE IN THE CURRENT MACROECONOMIC CONTEXT. Jurnalul De Studii Juridice, 12(1-2). Retrieved from https://www.lumenpublishing.com/journals/index.php/jls/article/view/213

Issue

Vol. 12 No. 1-2 (2017): Jurnalul de Studii Juridice

Section

Romanian Law