• ISSN: 2148-2225 (online)

Ulaştırma ve Lojistik Kongreleri

alphanumeric journal

The Journal of Operations Research, Statistics, Econometrics and Management Information Systems

Information Technology Audit and The Practice of The Turkish Court of Accounts

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Musa Kayrak


Abstract

Prevalent use of information technologies in both private and public sector has brought not only opportunities but also various challenges in terms of security, confidentiality, reliability and integrity of information. By the same token, it has led to a fundamental change in the internal control environment and nature of audit evidence. Hence, it has become compulsory to design new audit procedures in order for successful implementation of audits. This study broadly defines information technology audit and provides a comprehensive explanation of the experiences of the Turkish Court of Accounts and recommendations for supreme audit institutions (SAI)

Keywords: Information Technology Audit, Turkish Court of Accounts

Jel Classification: H83, M42, O38

Bilişim Teknolojileri Denetimi ve Türk Sayıştayı Uygulaması

Öz

Bilişim teknolojilerinin kamu ve özel sektörde yoğun kullanımı, fırsatlarla birlikte bilginin güvenliği, gizliliği, güvenilirliği ve bütünlüğü hususlarında birtakım güçlükleri de beraberinde getirmiştir. Aynı şekilde, iç kontrol ortamı ve denetim kanıtının doğasında ciddi değişikliklere yol açmıştır. Bu nedenle, denetimlerin başarılı bir şekilde yürütülebilmesi için yeni denetim prosedürlerinin oluşturulması zorunlu hale gelmiştir. Bu çalışma, genel hatlarıyla bilişim teknolojileri denetimini açıklamakta ve Türk Sayıştayının deneyimleri hakkında ayrıntılı bir izahat ve yüksek denetim örgütleri (YDK) için öneriler ortaya koymaktadır.

Anahtar Kelimeler: Bilişim Teknolojileri Denetimi, Türk Sayıştayı

Suggested citation

Kayrak, M. (). Information Technology Audit and The Practice of The Turkish Court of Accounts. Alphanumeric Journal, 2(1), 13-22. http://dx.doi.org/10.17093/aj.79914

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Volume 2, Issue 1, 2014

2014.02.01.MIS.01

alphanumeric journal

Volume 2, Issue 1, 2014

Pages 13-22

Received: March 3, 2014

Accepted: May 10, 2014

Published: June 30, 2014

Full Text [353.9 KB]

2014 Kayrak, M.

This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence, which permits unrestricted re-use, distribution, and reproduction in any medium, provided the original work is properly cited.

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