Archive of Journal - Financing

Financing – scientific journal for economy

ISSUE 2017, No. 3, Article 4, Year of publication: 8, September, 2017
Information systems audit


Vladimir Stanimirović*; Mladen Gajić, MSc**
*Public Health Institution Hospital “Sveti apostol Luka” Doboj
**Public Health Institution Hospital “Sveti apostol Luka” Doboj



The information systems audit represents the process of collecting and independent evaluation of audit evidence on the basis of which the the control of the legal, information and economic components of information systems.The aim of this audit is to examine and evaluate the parts of the integrated information system in the subject of audit, and to achieve a reasonable belief that they produce prompt, accurate, complete and reliable information in their work, while ensuring the confidentiality, integrity, availability and reliability of information.Finally, based on the collected and independently evaluated audit evidence, the audit report as the main product of the audit process is made. This report represents the adequate basis for changes in the way of organizing and functioning of the information system, the changes in the way of management of (public) funds, better quality and user-oriented services, raising (public) responsibility of employees to a higher level, and promoting proper management and transparent work of employees in the subject of the audit.

Keywords: internal audit, information system, IT system audit, information risk, IT system security, accounting information system, information technology in accounting.

DOI: 10.7251/FIN1703024S

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