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

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.