Audit of Projects in the IT Environment

Authors

  • Costinel Cristian Militaru University of Craiova
  • Mariana Paraschiva Olaru (Staicu) University of Craiova
  • Aurel Dinca University of Craiova
  • Ionut Riza

Keywords:

IT projects, correlation, audit mission

Abstract

computerized environment may provide auditors with the opportunity for additional processing,
by providing the information requested in formats required by the auditor, for interpretation or use as input for
specialized computer-assisted audit programs. This way of working contributes to increasing the performance
in performing background tests, by applying automated analytical procedures, as well as the performance of
audit procedures, by using computer-assisted audit techniques. The audit of IT projects is an evaluation of IT
systems in terms of optimizing the management of available IT resources (data, applications, technologies,
facilities, human resources, etc.), in order to achieve the entity’s objectives, by ensuring specific criteria:
efficiency, confidentiality, integrity , availability, operational safety and compliance with a frame of reference
(standards, good practices, legislative framework).The main objective is to provide auditors with consistent
information about the possibility of correlating the stages of the audit mission related to IT projects.

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Published

2021-06-30

Issue

Section

Performance and Risks in the European Economy