In financial services organizations, the degree of automation is usually high, while the human intervention low. Banks depend on information technology and information management, complex infrastructure and applications, thus controls are required to support the business processes. Furthermore,...

Over the past few years, the implementation of IT governance concept has increasingly gained the attention of the Romanian companies' senior management. IT governance is a comprehensive term that encompasses IT processes, IT resources, information, business and legal issues, and all concerns...

Because of the globalization trend and of the need to keep pace with changes in today's changing environments, audit organizations are extending their teleworking facilities, given the multiple benefits both to auditors and to audit companies. The main purpose of this paper is to emphasize the...