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Um estudo sobre os fatores determinantes da auditoria externa de TI e o seu sucesso

Um estudo sobre os fatores determinantes da auditoria externa de TI e o seu sucesso

Kichan Nam / Kim Sojung

99,96 €
IVA incluido
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Informática: cuestiones generales
ISBN:
9786209783180
99,96 €
IVA incluido
Disponible

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Sobre IBD

A auditoria de TI aos projetos de desenvolvimento de sistemas de informação tem vindo a ser fortemente implementada no setor público da Coreia há mais de 20 anos. Além disso, ao abrigo da legislação relativa à auditoria externa de TI - a Lei para a aquisição e operação eficientes de sistemas de informação -, a auditoria externa de TI é obrigatória em todos os projetos de desenvolvimento de sistemas de informação públicos. Esta obrigação reforçada de auditoria externa leva os clientes da auditoria de TI a esperar uma qualidade superior à existente antes da promulgação da legislação. Até ao momento, não existia qualquer estudo que demonstrasse a fundamentação subjacente à convicção social de que os clientes (CIOs do setor público da Coreia) podem gerir os fornecedores (desenvolvedores dos projetos subcontratados) de forma mais eficaz com os serviços de auditoria de TI. Neste estudo, a auditoria de TI é analisada utilizando o conceito da teoria da agência, que considera a auditoria como um mecanismo de mitigação de risco na investigação económica.

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