BRANDAS, Claudiu; STIRBU, Dan; DIDRAGA, Otniel - In: Informatica Economica 17 (2013) 4, pp. 87-95
, 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 … professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2) a research oriented approach in which we …