Risks and Audit Objectives for IT Outsourcing

Informatica Economica Journal, Vol. 14, No. 1, pp. 113-118, 2010

6 Pages Posted: 12 Mar 2012

Date Written: 2010

Abstract

In the recent years, as a result of globalization, internet and IT progress, the outsourcing of IT services has seen an exponential growth. As a result more and more companies decide to outsource, partially or totally, their IT services. Nevertheless, the outsourcing process exposes both clients and service providers to a series of risks that can seriously affect their activities. Managing these risks by improving the quality and efficiency of internal control has made the ITO audit a necessary component for all the companies involved in this process. The goal of this paper is to identify analyze and map the influence areas of ITO risks in order to suggest a series of objectives for ITO audit.

Keywords: Information Technology, Outsourcing, Audit, Risks, Service Provider

JEL Classification: L86, M00

Suggested Citation

Brandas, Claudiu, Risks and Audit Objectives for IT Outsourcing (2010). Informatica Economica Journal, Vol. 14, No. 1, pp. 113-118, 2010, Available at SSRN: https://ssrn.com/abstract=2019545

Claudiu Brandas (Contact Author)

West University of Timisoara ( email )

Bd. Vasile Parvan nr.4
Timisoara 300223, Timis 330023
Romania

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