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

Files in This Item:
There are no files associated with this item.



 Please use this identifier to cite or link to this item:
http://195.251.240.227/jspui/handle/123456789/12503
  This item is a favorite for 0 people.

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.