Internal control system and management information systems

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dc.contributor.author Karagiorgos, Theofanis
dc.contributor.author Chatzispirou, Ioanna
dc.contributor.author Drogalas, George
dc.date.accessioned 2015-06-26T09:46:04Z
dc.date.available 2015-06-26T09:46:04Z
dc.date.issued 2008
dc.identifier.other http://www.drogalas.gr/uploads/publications/INTERNAL_CONTROL_SYSTEM_AND_MANAGEMENT_INFORMATION_SYSTEMS.pdf el
dc.identifier.uri http://apothesis.teicm.gr/xmlui/handle/123456789/1522
dc.description JEL Classification: M40, M41, M10 el
dc.description.abstract Rapid changes in information technology and managerial practices in many organizations were forcing efficient internal audit as a tool for reducing the total risk. Simultaneously, information has become one of the most valuable assets of the corporation, and must be protected with care and concern, because business continuity and success are heavily dependent upon the integrity and continued availability of critical information. Within this framework of extremely fluid business environment, the objective of this research is to explore the existence and adequacy of internal control system in management information systems. The results point out that internal auditors pay attention to “traditional” risks that are associated with information systems’ security, while they should take into consideration risks and controls associated with the other units, in order to make information system audit’s function more effective, improving thereby the internal audit’s operation. en
dc.format.extent 14 el
dc.language.iso en el
dc.rights Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/4.0/ *
dc.title Internal control system and management information systems en
dc.type Άρθρο σε επιστημονικό περιοδικό el
dc.publication.category Δημοσίευση ανοιχτής πρόσβασης el
dc.relation.journal The Southeuropean Review of Business Finance & Accounting;Vol. 6, Iss. 1
dc.subject.keyword Internal auditing el
dc.subject.keyword Auditing el
dc.subject.keyword Internal Auditor el
dc.subject.keyword Accounting el
dc.subject.keyword Management Information System el


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Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές