NAGIOS: RODERIC FUNCIONANDO

Information systems and the computer audit applied to a regional Audit institution: la Sindicatura de Comptes de la Comunidad Valenciana (Spain)

DSpace Repository

View (1.107Mb)


	Abellán López, María Ángeles Perfil; Pardo Beneyto, Gonzalo Perfil
	This document is a artículoDate2020
	Digitization is a global phenomenon that affects all human activities. Public administrations have also incorporated new information and communication technologies into their structures and the public sector. Computer auditing is a tool that allows auditing public administrations and improving accountability. This article examines the main advantages and risks of digitization and offers a case study of a regional audit institution in Spain that implemented computer auditing.
	Abellán López, María Angeles Pardo Beneyto, Gonzalo 2020 Information systems and the computer audit applied to a regional Audit institution: la Sindicatura de Comptes de la Comunidad Valenciana (Spain) Revista Gestão e Secretariado - GeSec 11 2 120 138
	https://doi.org/10.7769/gesec.v11i2.1060