Service Level Agreements (SLA) are needed to allow business interactions to rely on Internet services. Service Level Objectives (SLO) specify the committed performance level of a service. Thus, SLA compliance auditing aims at verifying these commitments. Since SLOs for various application services and end-to-end performance definitions vary largely, automated auditing of SLA compliances poses t...

Internal control systems and auditing obligations have changed and transformed dramatically due to recent trends. Computer-assisted audit techniques and ERP computer auditing systems are being designed to address growing demands in auditing. These assist auditors in performing their auditing work where information technology is in place. However, they possess some technical limitations that are...

The specialised nature of information systems (IS) auditing and the skills necessary to perform such audits require standards that apply specifically to IS auditing. One of the goals of the Information Systems Audit and Control Association (ISACA) is to advance globally applicable standards to meet its vision. The development and dissemination of the IS Auditing Standards are a cornerstone of t...

Methods Exploratory-descriptive research based in auditing an implemented protocol through the use of checklists. After CVCrelated bloodstream infection prevention protocol implementation, auditing was made during the period of 26 of November of 2014 to 3 of March of 2015. Population study: 17 doctors and 36 nurses were under observation. Auditing was made in random labor time of the investigat...

It is presented the concept of the digital concept. Are listed the steps of achieving the digital content. In order to become operational, the digital content is subjected to the auditing process. Are presented the requirements of the auditing process. Are developed the auditing metrics of the digital content. It is proposed a software structure meant to validate the auditing process of the dig...

Cloud storage service, which enables users to store the data in the remote cloud and to access to it over the Internet regardless of location and time, is an important development trend in information technologies. This cloud storage provides on-demand high quality storage and computing resources, but it also introduces new security challenges. Thus, an auditing service is desired to convince u...

Very many things in our business and auditing environment are changing at an increasing rate. One central theme in auditing is how information technology developments affect the nature of the audit process and the audit skills. Auditors have to ask how to operate in new environments. New information technology support systems for monitoring and controlling operations could be useful. Artificial...

In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...