IT AUDIT – INTRODUCTION OF THE IT AUDIT IN AN ORGANIZATION
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
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
Conference Paper
Authors
Elda Hoxhaj
*
0000-0003-0293-9663
Albania
Publication Date
June 8, 2018
Submission Date
November 21, 2017
Acceptance Date
April 5, 2018
Published in Issue
Year 2018 Volume: 20 Number: 1