<abstract xmlns="http://www.w3.org/1999/xhtml"><p> An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).</p></abstract>

An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).

Auditing of the Computerised Information Systems in the Military Organization

“NICOLAE BĂLCESCU” LAND FORCES ACADEMY, SIBIU, ROMANIA

Scientific Bulletin

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"Auditing of the Computerised Information Systems in the Military Organization"}

An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited...

Auditing of the Computerised Information Systems in the Military Organization

Published Online: Jul 26, 2016

Page range: 36 - 39

DOI: https://doi.org/10.1515/bsaft-2016-0034

Keywords
Auditing, accounting management, control, devices, computerised information systems

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Auditing of the Computerised Information Systems in the Military Organization

Published Online: Jul 26, 2016

Page range: 36 - 39

DOI: https://doi.org/10.1515/bsaft-2016-0034

KeywordsAuditing, accounting management, control, devices, computerised information systems

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
Auditing, accounting management, control, devices, computerised information systems