Audit in public administration's information systems _ External or internal?

Innovative Ideas in Science 2016

Drljaa, D.^1 ; Latinovi, B.^2

Europrojekt Centar, Banja Luka, Bosnia and Herzegovina^1

Pan European University APEIRON Banja Luka, Faculty of Information Technologies, Bosnia and Herzegovina^2

关键词: Cyber-crimes;    Third parties;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/200/1/012026/pdf
DOI  :  10.1088/1757-899X/200/1/012026

来源: IOP

【 摘 要 】

Audit of the information system, thanks to the increased use of ICT and related cyber-crime, becomes a very important process in modern companies and institutions. It is usual to engage or outsource a third party for independent financial audit. But what about auditing of the information system of public administration institutions? This paper gives an introduction to possible aspects of information system's audit with the aim to discuss possible answer on the question in the title.