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Transactions: INTERNATIONAL JOURNAL of COMPUTERS
Transactions ID Number: 19-717
Full Name: Ana-Ramona Bologa
Position: Lecturer
Age: ON
Sex: Female
Address: Bucharest, Pta Romana 6
Country: ROMANIA
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E-mail address: ramona.bologa@ie.ase.ro
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Title of the Paper: Extended Residual Aggregated Risk Assessment â€" A Tool For Managing Effectiveness of the IT Audit
Authors as they appear in the Paper: Traian Surcel, Cristian Amancei, Ana-Ramona Bologa, Alexandra Florea, Razvan Bologa
Email addresses of all the authors: tsurcel@ie.ase.ro, cristian.amancei@ie.ase.ro, bologa.ramona@ie.ase.ro, alexandra.florea@ie.ase.ro, razvanbologa@ase.ro
Number of paper pages: 10
Abstract: This paper proposes an audit methodology which aims to identify key risks that arise during the IT audit within an organization and presents the impact of identified risks. This involves evaluating the organization's tolerance to IT systems unavailability, identifying auditable activities and subtasks, identifying key risk factors and the association of weights, evaluating and classifying significant risks identified, conducting audit procedures based on questionnaires and tests and assessing the remaining aggregate risk that was not reduced by effective controls. Verifying the existence of compensating controls and the possibility of their implementation in an iterative manner, followed by a reassessment of covered risks, after each iteration, eventually provides an insignificant remaining aggregate risk. The development of the audit mission has to be correlated with the corporate governance requirements, the quality assurance and marketing the audit function. The!
results obtained are evaluated by taking into consideration the confidentiality and integrity of resources involved.
Keywords: IT audit, audit methodology, risk factors
EXTENSION of the file: .doc
Special (Invited) Session: Increasing IT audit efficiency by using a new audit methodology
Organizer of the Session: 654-839
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