The paper analyzes the level of Information Technology (IT) and the quality of IT Controls (ITC) in outsourcing. We collected data through a questionnaire sent to a sample of Italian listed companies and performed robustness tests. Our results show that in Italy: 1) IT in outsourcing is widespread; 2) ITC in outsourcing complies with USA frameworks. ITC mainly follow the Statement of Auditing Standard No. 70 (SAS 70) Report Types 1 and 2. Concerns about quality are related to the absence of a direct evaluation in outsourcer location and the absence of audit provisions.

Auditing of Information Technology Controls in Outsourcing / Mazza, Tatiana; Azzali, Stefano; Fornaciari, Luca. - STAMPA. - 6(2014), pp. 89-98. [10.1007]

Auditing of Information Technology Controls in Outsourcing

MAZZA, Tatiana;AZZALI, Stefano;FORNACIARI, Luca
2014

Abstract

The paper analyzes the level of Information Technology (IT) and the quality of IT Controls (ITC) in outsourcing. We collected data through a questionnaire sent to a sample of Italian listed companies and performed robustness tests. Our results show that in Italy: 1) IT in outsourcing is widespread; 2) ITC in outsourcing complies with USA frameworks. ITC mainly follow the Statement of Auditing Standard No. 70 (SAS 70) Report Types 1 and 2. Concerns about quality are related to the absence of a direct evaluation in outsourcer location and the absence of audit provisions.
978-3-319-07904-2
Auditing of Information Technology Controls in Outsourcing / Mazza, Tatiana; Azzali, Stefano; Fornaciari, Luca. - STAMPA. - 6(2014), pp. 89-98. [10.1007]
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11381/2784705
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