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Information Technology Outsourcing Audit

Authors

  • Gregorio José María Chamorro Argüello, Econ. Facultad de Ciencias Económicas, Universidad Nacional del Este

Keywords:

Audit, Outsourcing, Information Technology, Good Practice Standards, Audit Programs, Work Papers

Abstract

These study was carried out with the objective of developing audit programs and working papers, consisting of checklists, applicable to an Outsourcing Audit for information technology services based on the standards of good practice. This work will provide auditors and future auditors, especially those who are not in the area, a benchmark in IT controls and auditing outsourcing practices. For this, a new methodology has been designed for the elaboration of programs and audit outsourcing roles. The present research work is of qualitative research approach, with grounded theory design, with descriptive research level. The relevance of this research lies in the reduction of time and costs for the development of an IT outsourcing audit, enabling a real scope to support the work of the auditors and without the need to hire a professional expert in the field.

Author Biography

Gregorio José María Chamorro Argüello, Econ., Facultad de Ciencias Económicas, Universidad Nacional del Este

Facultad de Ciencias Económicas, Universidad Nacional del Este
Ciudad del Este, Paraguay

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Published

2020-12-31

Versions

How to Cite

Chamorro Argüello, G. J. M. (2020). Information Technology Outsourcing Audit. Scientific Journal OMNES, 3(2), 59–78. Retrieved from https://espanha.columbia.edu.py/investigacion/ojs/index.php/OMNESUCPY/article/view/71

Issue

Vol. 3 No. 2 (2020): Omnes Vol. 3 Nro. 2

Section

Artículos Revisión

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