Abstract
Business performance, value and success are more and more
depending on information technology governance and on the related IT risk management
efficiency. To completely accomplish the main objectives of Auditing,
internally or externally sourced, in this era, the introduction of an
additional professional tool, the IT Audit, is being increasingly considered as
an absolute and indispensable need.
This
paper aims to treat and emphasize, through comparison and analysis, the
necessity and relevance of IT Audit, in both public and private enterprises. IT
Audit, as a new important field and strong risk assessment tool of Auditing, drives
to a higher level of efficiency and ensures that the enterprise system is
getting the maximum business value / performance for itself and for all
stakeholders too.
Highlighting
the evidenced advantages of an effective IT Audit through best practices, the
paper’s purpose is to strongly motivate and encourage other organization as
well to introduce the IT Audit in their org chart.
Keywords
information technology audit IT efficiency information systems performance certification of IT Audit
References
- Paper publishment at Journal of the MODAV
- Presentation made at Modal Conference 2017 - Tirana, Albania
- 14th International Conference on Accounting – Auditing for Sustainability and Development
Abstract
İş
performansı, değeri ve başarısı, bilgi teknolojisi yönetişimine ve ilgili IT
risk yönetim verimliliğine bağlı olarak gittikçe artmaktadır. Denetimin ana
hedeflerini gerçekleştirme sahasında (dahili veya harici kaynaklardan olsa da),
IT Denetimine ek bir profesyonel araç getirilmesi giderek mutlak ve vazgeçilmez
bir ihtiyaç olarak kabul edilmektedir.
Bu
makale, karşılaştırma ve analiz yoluyla IT Denetiminin hem kamu hem özel
işletmelerdeki gerekliliğini, önemini ele almayı ve vurgulamayı amaçlamaktadır.
Denetim'in yeni önemli bir alanı ve güçlü risk değerlendirme aracı olan BT
Denetim, daha yüksek bir verimlilik seviyesine ulaşır ve kurumsal sistemin
kendisi ve tüm paydaşlar için de maksimum işletme değeri / performansı elde
etmesini sağlar.
Bir taraftan bu makale etkili IT Denetiminin
kanıtlanmış avantajlarını en iyi şekilde uygulamalarla vurgularken, diğer
tarafta ise, diğer kuruluşları da teşvik etmek ve IT denetimini kendi kuruluş
şemasında tanıtmaktır.
Keywords
bilgi teknolojisi denetimi IT verimliliği bilgi sistemleri performansı IT Denetimi sertifikası
References
- Paper publishment at Journal of the MODAV
- Presentation made at Modal Conference 2017 - Tirana, Albania
- 14th International Conference on Accounting – Auditing for Sustainability and Development
Details
| Primary Language | English |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | June 8, 2018 |
| Submission Date | November 21, 2017 |
| Published in Issue | Year 2018 Volume: 20 Issue: 1 |
Authorship
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The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.