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...

Documents circulating in paper form are increasingly being substituted by itselectronic equivalent in the modern office today so that any stored document can be retrievedwhenever needed later on. The office worker is already burdened with information overload, soeffective and effcient retrieval...

In the new Internet economy, risk management plays a critical role to protect the organization and its ability to perform their business mission, not just its IT assets. Risk management is the process of identifying risk, assessing risk, and taking steps to reduce risk to an acceptable level....

Today’s successful audit leaders never lose sight of the importance of continually assessing and improving the organizations’ university governance structure. Focusing on small and large mission, and using practical exercises and individual activities, the auditors will help gain...

Electronic business (e-business) are different than other business because it involves any commercial or business activity that takes place by means of electronic facilities (buy and selling online), including on the Internet, proprietary networks and home banking, instead of through direct...