La valutazione degli Information Technology Controls nell'ambito dei sistemi di controllo interno: i risultati di una ricerca empirica

Information Technology and Internal Controls over Financial Reporting: the audit cycle The Information Technology Controls (ITC) have a great influence on the reliabil- ity of financial reporting. They are part of Internal Controls over Financial Report- ing (ICFR) but the area of Information Technology is often not well integrated and coordinated with the traditional Internal Controls, in absence of a compulsory Framework. A survey was conducted on a sample of companies listed on the Ital- ian Stock Exchange. The results of this research offer an improvement of the Inter- nal Control over Financial Reporting framework that consider the Information Technology peculiarities and specifies some conditions for their utility in relation to the main phases the audit cycle (scoping, planning, risk assessment, documenta- tion, evaluation, reporting).