Naslov
Design of Framework for Computer Assisted Information System Auditing Methodology

Autori
Žgela, Mario ; Krakar, Zdravko

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
CECIS International Conference 2009 / Aurer, Boris ; Bača, Miroslav ; Rabuzin, Konelije - Varaždin : Fakultet organizacije i informatike Sveučilišta u Zagrebu, 2009, 155-165

Skup
Central European Conference on Information and Intelligent Systems

Mjesto i datum
Varaždin, Hrvatska, 23.09.2009. - 25.09.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
IS audit; information systems; computer assisted auditing methodology; CAAT tools; Benford’s Law; meta model.

Sažetak
Auditors are compelled to examine not only general information systems controls in order to confirm if information system is in general terms adequate and that certain activities have been undertaken so decisions can be made according to data and reports from information system. Auditors are forced to examine data and processes in details and prove that information system is reasonably resistant to fraudulent activities, omissions and errors. Detailed audit is usually not possible without adequate computer assisted auditing methods. Although these methods are supported by software tools and used by auditors worldwide, complete methodology is still not designed. In this paper meta-model of methodology will be designed. It will be defined what methods should be used, how, in what sequence and what conclusions can be made according to output from certain methods. This paper will show how Benford's Law may be used as a central method of computer assisted information systems auditing methodology (CAISAM).

Izvorni jezik
Engleski

Znanstvena područja
Informacijske i komunikacijske znanosti

POVEZANOST RADA