AUDITUL SISTEMELOR INFORMATICE
Emil Horomnea, Sorin Costel Chiru · DOAJ (DOAJ: Directory of Open Access Journals) · 2007
An information technology audit, or information systems audit, is an examination of thecontrols within an Information technology (IT) infrastructure. These reviews may be performed in conjunctionwith a financial statement audit, internal audit, or other form of attestation engagement. Formerly called anElectronic data processing (EDP) audit, an IT audit is the process of collecting and evaluating evidence of anorganization's information systems, practices, and operations. The evaluation of obtained evidence determines ifthe information systems are safeguarding assets, maintaining data integrity, and operating effectively andefficiently to achieve the organization's goals or objectives.