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Information security on Portuguese statutory auditors firms

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Resumo:Since clients' information used by audit firms is one of the main work objects for the auditors, it is important to have efficient information security policies, given the confidentiality required in information treatment. Using an online questionnaire, this study addresses this important question by assessing the current scenario of the audit firms within the scope of applied PSIs, regardless of the size of the organizations. This study presents contributions applied with the impact to important data about the current context of Information Security in the scope of professionals who work directly with financial audits: main policies adopted related to the use of technology, perspectives for updates and improvement in information security policies and the relationship between the dimension of Statutory Auditors' firms and PSIs.
Autores principais:Lima, I.
Outros Autores:Pedrosa, I.; Rito, S.
Assunto:Information security Information security policies Financial audit Statutory auditors firms
Ano:2020
País:Portugal
Tipo de documento:documento de conferência
Tipo de acesso:acesso aberto
Instituição associada:ISCTE
Idioma:português
Origem:Repositório ISCTE
Descrição
Resumo:Since clients' information used by audit firms is one of the main work objects for the auditors, it is important to have efficient information security policies, given the confidentiality required in information treatment. Using an online questionnaire, this study addresses this important question by assessing the current scenario of the audit firms within the scope of applied PSIs, regardless of the size of the organizations. This study presents contributions applied with the impact to important data about the current context of Information Security in the scope of professionals who work directly with financial audits: main policies adopted related to the use of technology, perspectives for updates and improvement in information security policies and the relationship between the dimension of Statutory Auditors' firms and PSIs.