doctoral thesis
Development of Methodology for Computer Assisted Information Systems Auditing

Mario Žgela (2010)
Sveučilište u Zagrebu
Fakultet organizacije i informatike Varaždin
Metadata
TitleDevelopment of Methodology for Computer Assisted Information Systems Auditing
AuthorMario Žgela
Mentor(s)Zdravko Krakar
Abstract
Praksa pokazuje da brojne prijevare zasnovane na računalnoj tehnologiji predstavljaju novi i sofisticirani oblik suvremenog kriminala koji po svojim posljedicama može biti dramatičan, ne samo za pojedine poslovne sustave, već i globalno. Budući da se ovaj oblik kriminala realizira kroz informacijske sustave, njihova revizija, kao sastavni dio potrebnih kontrolnih mehanizama, danas postaje nezaobilazna. No, postojeće metode revizije informacijskih sustava tek se razvijaju i u ovom trenutku još ne postoji njihova metodika. Zbog toga je temeljni cilj ovog rada pokušati razviti računalno podržanu metodiku revizije informacijskih sustava. Polazna osnova za njeno oblikovanje je primjena Benfordovog zakona, kao poveznice postojećih revizijskih metoda. Analiza literature pokazuje da je ovo područje još nedovoljno istraženo. Zbog toga je navedena problematika temeljito obrađena, izrađen je model i razvijena je konkretna metodika za računalno podržanu reviziju informacijskih sustava, načinjen je niz testova i drugih ispitivanja, razvijena metodika je provjerena na reprezentativnom uzorku, te su dani naputci za daljnji razvoj ovog područja i pratećih revizijskih programskih alata. Područje istraživanja u disertaciji je financijska industrija (sustav deviznog platnog prometa), jer su se u ovom gospodarskom segmentu dogodile najveće pronevjere, koje su i bile moguće upravo zbog nedostatka adekvatnih kontrola, učinkovite i pravovremene revizije informacijskih sustava.
KeywordsIS Auditing Computer Assisted IS Auditing Benford's Law Model of methodology CAAT
Parallel title (Croatian)Razvoj metodike za računalno podržanu reviziju informacijskih sustava
Committee MembersJosip Brumec (committee chairperson)
Ruža Brčić (committee member)
Zdravko Krakar (committee member)
Mario Spremić (committee member)
Jasminka Dobša (committee member)
GranterSveučilište u Zagrebu
Fakultet organizacije i informatike Varaždin
PlaceVaraždin
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Information and Communication Sciences
Information Systems and Information Science
UDK004
GENERALLY
Computer science and technology. Computing. Data processing
Study programme typeuniversity
Study levelpostgraduate
Study programmePostgraduate doctoral study in Information Science
Academic title abbreviationdr.sc.
Genredoctoral thesis
Language Croatian
Defense date2010-09-16
Parallel abstract (English)
A practice shows that numerous frauds based on computer technology represent new and sophisticated form of modern criminal which can cause dramatic consequences, not only for individual business systems but also globally. Since this criminal form is realized through information systems, their audit, as a constituent part of necessary control measures, becomes indispensable nowadays. However, existing methods for information systems auditing are still in the process of development and at this moment no methodology exists. Consequently, basic objective of this work is to develop such computer assisted information system auditing methodology. Foundation of such methodology is application of Benford's Law which links other existing auditing methods. Analysis of literature shows that this field of research is still insufficiently investigated. Therefore, these issues are thoroughly studied, model of methodology is designed, specificmethodology is developed, a number of tests and other examinations areperformed, methodology is checked on representative sample and recommendations for further development of information systems audit activities and corresponding auditing software tools are presented. A field of research is financial industry (cross border payment system), because major frauds occurred in financial industry segment. These frauds were possible because lack of adequate controls which should have been checked by information systems audit.
Parallel keywords (Croatian)Revizija IS-a Računalno podržana revizija IS-a Benfordov zakon Model metodike CAAT
Versionaccepted version
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Noteaccepted version
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:211:679435
CommitterLjiljana Hajdin