Η συμβολή του εσωτερικού ελέγχου στην διαχείριση πληροφοριών (Master thesis)
Μοσχίδου, Ευδοκία
The purpose of the research conducted in this work is to investigate the contribution of
internal control to management information. The survey involved 25 people working in
business. The method followed was quantitative data collection using a questionnaire. The
questionnaire used in this survey comprised 16 questions aimed at investigating the
contribution of internal control to information management. The results show that the
company's information systems are usually evaluated by IT or special IT, while the
administration to which the internal audit refers is the board of directors. It was also found
that in most enterprises the existing staffing does not cover the needs of the internal audit
service. At enterprise level, management strategies for IT projects and risk management are
introduced, a reporting system has been set up for the management of the Directorate of
Informatics to its Administration, there are registered procedures for ensuring access only to
the authorized personnel, data transmission security procedures are used using e.g. digital
signatures, cryptographic techniques, digital signatures, cryptographic techniques, code
encryption policy has been established, firewalls are used to prevent unauthorized users
from accessing, security measures are implemented and tested such as: unauthorized access
prevention and treatment mechanisms, documented and integrated testing information
system including recovery tests (recovery test), safety (safety tests) and system strength
Tosh (stress) and p (data recovery, data center recovery, network recovery, recovery enduser, business recovery) to cover risks. In conclusion, there is an important contribution of
internal control to information management in the enterprises of the participating research
staff, but the auditors focus their attention on the "traditional" risks related to the security of
information systems and the resolution of emergencies. However, it would be advisable to
emphasize all the risks, thus making the control of information systems more efficient and
thus improving the functioning of internal control.
| Institution and School/Department of submitter: | Σχολή Διοίκησης & Οικονομίας/ Τμήμα Λογιστικής & Χρηματοοικονομικής |
| Subject classification: | Ελεγκτική, Εσωτερική Auditing, Internal Πληροφοριακά συστήματα διοίκησης Management information systems |
| Keywords: | εσωτερικός έλεγχος;εσωτερικοί ελεγκτές;διαχείριση πληροφοριών;πληροφοριακά συστήματα;internal control;internal controllers;information management;information systems |
| Description: | Μεταπτυχιακή εργασία--Σχολή Διοίκησης & Οικονομίας--Τμήμα Λογιστικής & Χρηματοοικονομικής,2017--9351 |
| URI: | http://195.251.240.227/jspui/handle/123456789/12503 |
| Table of contents: | Πίνακας περιεχομένων 1 Εισαγωγή......................................................................................................1 1.1 Σκοπός της διπλωματικής.................................................................................1 1.2 Οργάνωση κειμένου .........................................................................................2 2 Βιβλιογραφική ανασκόπηση ερευνών σχετικά με τον εσωτερικό έλεγχο και τη διαχείριση πληροφοριών .................................................................................3 3 Ο εσωτερικός έλεγχος .................................................................................6 3.1 Η έννοια του εσωτερικού ελέγχου....................................................................6 3.2 Σκοπός και περιεχόμενο του εσωτερικού ελέγχου ...........................................8 3.3 Η έννοια του συστήματος εσωτερικού ελέγχου .............................................10 3.4 Είδη εσωτερικού ελέγχου ...............................................................................13 3.4.1 Λογιστικοί Έλεγχοι ...................................................................................13 3.4.2 Διοικητικοί Έλεγχοι..................................................................................13 3.4.3 Λειτουργικοί Έλεγχοι ................................................................................14 3.4.4 Έλεγχοι Παραγωγής .................................................................................14 3.5 Χαρακτηριστικά αποτελεσματικού εσωτερικού ελέγχου...............................14 3.6 Συστατικά Στοιχεία Εσωτερικού Ελέγχου βάσει COSO................................15 4 Έλεγχος πληροφοριακών συστημάτων ...................................................19 4.1 Σκοπός ελέγχου πληροφοριακών συστημάτων ..............................................19 4.2 Είδη ελέγχου πληροφοριακών συστημάτων...................................................21 vii 4.3 Ελεγκτές Πληροφοριακής Τεχνολογίας (IT Auditors)...................................23 5 Μεθοδολογία έρευνας................................................................................25 5.1 Σκοπός ............................................................................................................25 5.2 Δείγμα έρευνας...............................................................................................25 5.3 Εργαλείο συλλογής.........................................................................................25 5.4 Δεοντολογικά θέματα .....................................................................................26 5.5 Στατιστική ανάλυση .......................................................................................26 6 Αποτελέσματα............................................................................................27 7 Συμπεράσματα...........................................................................................57 8 Βιβλιογραφία .............................................................................................60 9 Παράρτημα ................................................................................................63 |
| Appears in Collections: | Μεταπτυχιακές Διατριβές |
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