Risk- based on Computer auditing and measures of Prevention

سال انتشار: 1395
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 579

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شناسه ملی سند علمی:

ICOEM01_187

تاریخ نمایه سازی: 25 آذر 1395

چکیده مقاله:

the technology of Computer audit played a major role in the progress andprospects of a proper application to improve the quality and efficiency of auditwork. But due to the technical complexity and the specific risks of computeraudit, it should be shown effective in audit and preventive action. Mainlythrough research in this paper, we proposes the causes of audit risk in acomputer environment and the risk of further proposals for measures tocontrol, to some extent reduce the risk of computer audit and improve theaudit quality.

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نویسندگان

Mohammad Hadi Khorashadi Zadeh

P.H.D Candidate of Information Technology Management, Islamic Azad University, Branch Of Electronic, Tehran, Iran

Amin Karkon

Master Student of Accounting, Islamic Azad University, Branch Of Birjand, Iran

Seyed Mohammad Reza Mashhoori

P.H.D Candidate of Accounting, Islamic Azad University, Branch Of semnan, Iran