Abstract
• Internal and external compliance and reliability requirements on financial reporting must be supported by a company’s information technology.
• The extent of the IT audit is influenced by the domains of Plan and Organize, Acquire and Implement, Deliver and Support, and Monitor and Evaluate.
• Possible risks for an IT system include non-compliance, inconsistent data, user error, uncontrollability, and unreliability.
• In addition to system tests, the organizational analysis of the IT system is a key component of IT audits.
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References
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© 2008 Springer-Verlag Berlin Heidelberg
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(2008). IT Audits. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_24
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DOI: https://doi.org/10.1007/978-3-540-70887-2_24
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