Information systems auditing
Information systems auditing

Summary/Abstract: Information systems is an integral part of each higher school. Effective manage-ment of information systems helps higher education institutions to optimise their activities, to manage resources correctly and to achieve outlined objec-tives properly. However, informationsystems not only provide benefit but also cause danger (risk). The development of higher education, growing require-ments for higher education institutions encourage the installation of new infor-mation systems. However, it is not enough only to install a new system, it is nec-essary to adjust it in accordance with institution activity processes in order to use all the advantages. It is necessary to evaluate changes and be sensitive to them. In order to reduce risk information systems audit in higher schools be-comes very important. Scientific literature often relates information systems au-dit with business companies and pay little attention to educational institutions. The article analyses existing methods of information systems audit, evaluates the need for and specific character of information systems audit in higher edu-cation institutions. The aim of the article is to assess the possibilities of the ap-plying of information systems audit in higher education institutions.

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