INFORMACIJOS AUDITAS KITŲ AUDITO RŪŠIŲ KONTEKSTE
INFORMATION AUDIT IN THE CONTEXT OF OTHER AUDIT TYPES

Summary/Abstract: Information auditing requires globally applicable standards that pertain specifically to information auditing. Globally applicable standards are known in financial, performance, information systems (electronic data processing) and other types of audits. However, information audit is rather scientific than practical activity – information audit standards are not agreed yet, therefore: • minimum level of acceptable performance re quired to meet the professional responsibilities is not yet set out • Stakeholders and shareholders have no information concerning the work of information auditing practitioners These problems incited the purpose of the research – to analyse relationships between information audit and other audit types and to find a basis for the concepts and standards of information audit.

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