Wykorzystanie audytu IT w ograniczaniu zagrożeń danych rachunkowych zawartych w komputerowych systemach finansowo-księgowych
Applying IT Audit in the Context of Financial Data Protection in FK Program

Summary/Abstract: In the times of digitalization almost every unit uses computer aided-accounting. Due to a lot of risk factors which can appear during the stage of the collection, processing orstorage of accounting data, it is appropriate to conduct IT audits in this range. The purpose of the article is to point out the essence and the course of the IT audit process in the area of computer-aided accounting usage and functioning. The methods used to attain the objective included analysis of literature and legislation concerning the subject. Moreover, eachstage of the IT audit is presented in model basis. In the course of considerations, the role of IT audit is demonstrated as a tool for diagnosing threats affecting the proper functioning ofthe computer aided-accounting and the data security contained therein. The article shows that the implementation of recommendations which are given after the IT audit reduces the risk of irregularities and supports the establishment of safe guards in this range.

• Details
• Contents