Considerations Regarding the Auditing of Information Systems

At present the approach and application of management within the military organization is marked by the rethinking of managerial positions, scientific breakthroughs and know-how on one hand, and the concern related to the functionality and performance of departments on the other. Such aspects have demonstrated the utmost necessity of an intense and balanced approach to prediction, organization, training, coordination and control-evaluation. In the context of the contemporary globalized business environment, internal auditing has become an essential tool in the leadership of any organization, determining changes and transformations within its constitutive systems (accountancy, decision-making, information, etc.) as well functionality at a high level of performance. The purpose and importance of auditing lies in its stimulation and increase of efficiency within the organization or system it is conducted in, all the more so since it is applied impartially and without compromise, revealing the reality to the leading staff, assuring them that their strategy is correctly applied and that the expected effects in the use of supplies, efficiency and efficacy are the ones predicted.