[AC00] Auditing computer and management information systems

Chapitres de Livre : January 2000, pp. 21,
Résumé: In a competitive environment, selecting and effectively using reliable information technologies, accurate methodologies and the right information systems, led to a search for an audit process. The information system audit process is therefore viewed as a detailed field program of many steps related to two basic decisions : - the information acquisition decision, addressing the selection of audit tests to be performed, - the audit opinion decision, involving the integration of test results leading to an opinion. The objective of this paper is twofold. First, we discuss the main concepts of Management Information System (MIS) and its associated audit process. A state-of-the-art related to MIS audit methodologies is presented and analyzed. Then, we illustrate the application of a methodology to several real-life situations briefly presented.


@inbook {
chapter="{Auditing computer and management information systems}",
author="J. Akoka and I. Comyn-Wattiau",