BRANDAS, Claudiu; STIRBU, Dan; DIDRAGA, Otniel; … - Facultatea de Economie şi de Administrare a … - 2012
and professional concerns about the risks, control and audit of Accounting Information Systems (AIS). In this context, the … risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance …. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1) a …