6533b828fe1ef96bd128802b

RESEARCH PRODUCT

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

María Ángeles Abellán LópezGonzalo Pardo Beneyto

subject

health services administrationAuditoria informàtica

description

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.

yearjournalcountryeditionlanguage
2020-01-01
10.7769/gesec.v11i2.1060https://hdl.handle.net/10550/75708