engleski

Development of methodology for computer assisted information system auditing

The disertation shows that numerous frauds based on computer technology represent now and sophisticated form of modern criminal which can cause dramatic consequences. Since this criminal form is realised through information systems, their audit becomes indispensable nowdays. In this disertation fondation of CAAT methodology is Benford, s low combined with others audit methods, and a field of research is financial industry.

information system audit; Benford; s low; methods of auditing; computer assisted auditing; design and verification; CAAT tools

nije evidentirano