Title Informacijos auditas kitų audito rūšių kontekste /
Translation of Title Information audit in the context of other audit types.
Authors Aleliūnas, Irmantas ; Atkočiūnienė, Zenona Ona
DOI 10.15388/Im.2010.0.3178
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Is Part of Informacijos mokslai / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2010, t. 54, p. 7-16.. ISSN 1392-0561
Abstract [eng] Information auditing requires globally applicable standards that pertain specifically to information auditing. Globally applicable standards are known in financial, performance, information systems (electronic data processing) and other types of audits. However, information audit is rather scientific than practical activity – information audit standards are not agreed yet, therefore: minimum level of acceptable performance required to meet the professional responsibilities is not yet set outp; Stakeholders and shareholders have no information concerning the work of information auditing practitioners T hese problems incited the purpose of the research – to analyse relationships between information audit and other audit types and to find a basis for the concepts and standards of information audit.
Published Vilnius : Vilniaus universiteto leidykla
Type Journal article
Language Lithuanian
Publication date 2010
CC license CC license description