Information systems and the computer audit applied to a regional Audit institution: la Sindicatura de Comptes de la Comunidad Valenciana (Spain)
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Abellán López, María Ángeles; Pardo Beneyto, Gonzalo
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Aquest document és un/a article, creat/da en: 2020
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Digitization is a global phenomenon that affects all human activities. Public administrations have also incorporated new information and communication technologies into their structures and the public sector. Computer auditing is a tool that allows auditing public administrations and improving accountability. This article examines the main advantages and risks of digitization and offers a case study of a regional audit institution in Spain that implemented computer auditing. |
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