<abstract xmlns="http://www.w3.org/1999/xhtml"><p>At present the approach and application of management within the military organization is marked by the rethinking of managerial positions, scientific breakthroughs and know-how on one hand, and the concern related to the functionality and performance of departments on the other. Such aspects have demonstrated the utmost necessity of an intense and balanced approach to prediction, organization, training, coordination and control-evaluation. In the context of the contemporary globalized business environment, internal auditing has become an essential tool in the leadership of any organization, determining changes and transformations within its constitutive systems (accountancy, decision-making, information, etc.) as well functionality at a high level of performance. The purpose and importance of auditing lies in its stimulation and increase of efficiency within the organization or system it is conducted in, all the more so since it is applied impartially and without compromise, revealing the reality to the leading staff, assuring them that their strategy is correctly applied and that the expected effects in the use of supplies, efficiency and efficacy are the ones predicted.</p></abstract>

At present the approach and application of management within the military organization is marked by the rethinking of managerial positions, scientific breakthroughs and know-how on one hand, and the concern related to the functionality and performance of departments on the other. Such aspects have demonstrated the utmost necessity of an intense and balanced approach to prediction, organization, training, coordination and control-evaluation. In the context of the contemporary globalized business environment, internal auditing has become an essential tool in the leadership of any organization, determining changes and transformations within its constitutive systems (accountancy, decision-making, information, etc.) as well functionality at a high level of performance. The purpose and importance of auditing lies in its stimulation and increase of efficiency within the organization or system it is conducted in, all the more so since it is applied impartially and without compromise, revealing the reality to the leading staff, assuring them that their strategy is correctly applied and that the expected effects in the use of supplies, efficiency and efficacy are the ones predicted.

Considerations Regarding the Auditing of Information Systems

“Nicolae Bălcescu” Land Forces Academy, Sibiu, Romania

International conference KNOWLEDGE-BASED ORGANIZATION

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Considerations Regarding the Auditing of Information Systems"}

At present the approach and application of management within the military organization is marked by the rethinking of managerial positions, scientific...

Considerations Regarding the Auditing of Information Systems

Published Online: Jul 27, 2016

Page range: 273 - 277

DOI: https://doi.org/10.1515/kbo-2016-0047

Keywords
military organization, internal auditing, informatic system, objectives, procedures

© 2015 Marius Milandru, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Considerations Regarding the Auditing of Information Systems

Published Online: Jul 27, 2016

Page range: 273 - 277

DOI: https://doi.org/10.1515/kbo-2016-0047

Keywordsmilitary organization, internal auditing, informatic system, objectives, procedures

© 2015 Marius Milandru, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
military organization, internal auditing, informatic system, objectives, procedures