Risk- based on Computer auditing and measures of Prevention
Publish place: The 7th International Conference on Economics and Management
Publish Year: 1395
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
ICOEM01_187
تاریخ نمایه سازی: 25 آذر 1395
Abstract:
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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Authors
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