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Information Technology and Internal Controls over Financial Reporting: the audit cycle
Journal Title: MANAGEMENT CONTROL 
Author/s: Stefano Azzali, Tatiana Mazza 
Year:  2011 Issue: Language: Italian 
Pages:  28 Pg. 91-118 FullText PDF:  1049 KB
DOI:  10.3280/MACO2011-003005
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The Information Technology Controls (ITC) have a great influence on the reliability of financial reporting. They are part of Internal Controls over Financial Reporting (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 Italian Stock Exchange. The results of this research offer an improvement of the Internal 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, documentation, evaluation, reporting).
Keywords: Information Technology Controls, Financial reporting, Internal Control System.

Stefano Azzali, Tatiana Mazza, Information Technology and Internal Controls over Financial Reporting: the audit cycle in "MANAGEMENT CONTROL" 3/2011, pp. 91-118, DOI:10.3280/MACO2011-003005

   

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