POSEBNOSTI REVIZIJ INFORMACIJSKIH SISTEMOV V BANKAH

Kljajić Žebeljan, Tatjana

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	POSEBNOSTI REVIZIJ INFORMACIJSKIH SISTEMOV V BANKAH
Authors:	ID Kljajić Žebeljan, Tatjana (Author) ID Bobek, Samo (Mentor) More about this mentor...
Files:	MAG_Kljajic_Zebeljan_Tatjana_2016.pdf (1,68 MB) MD5: 688906697ED4EE558B8239E526175A6F
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Poslovanja bank si ni mogoče zamisliti brez uporabe informacijske tehnologije oz. računalniško podprtih informacijskih sistemov. Ta predstavlja ključen poslovni vir, ki banki prinaša tako koristi kot tudi negativne vplive, ki se med drugim kažejo v izpostavljenosti banke tveganjem iz naslova uporabe informacijske tehnologije. Slednja lahko zaradi neustreznega obvladovanja ogrozijo zanesljivost in varnost delovanja informacijskega sistema banke ter posledično njeno poslovanje. Ker banke zaradi svoje osrednje vloge v gospodarskem sistemu predstavljajo enega izmed ključnih dejavnikov finančne stabilnosti, morajo poslovati skrbno in varno. Zato so predmet nadzora Banke Slovenije, hkrati pa so z zakonom obvezane k ustanovitvi službe notranje revizije kot ene izmed funkcij notranjih kontrol. Naloge službe notranje revizije so zakonsko opredeljene in med drugim obsegajo tudi presojo informacijskega sistema vključno z elektronskim informacijskim sistemom in elektronskimi bančnimi storitvami. Notranji revizorji morajo svoje naloge izvajati skladno z Mednarodnimi standardi strokovnega ravnanja pri notranjem revidiranju (angl. International Standards for the Professional Practice of Internal Auditing), ki zahtevajo vključevanje področja informacijske tehnologije med notranjerevizijske naloge, kar zahteva, da notranji revizor dovolj dobro pozna informacijsko tehnologijo tako z vidika njene uporabe v bančnem poslovanju kot z vidika ključnih tveganj. Navedeno pa lahko v praksi predstavlja težave, saj notranji revizorji običajno ne razpolagajo s specifičnim znanjem, potrebnim za opravljanje revizij informacijskih sistemov zlasti kadar gre za ozko usmerjena področja. Zato je Inštitut za notranje revizorje (angl. The Institute of Internal Auditors) izdal Globalne smernice za revidiranje tehnologij (angl. Global Technology Audit Guide), ki jih lahko notranji revizorji uporabijo kot pomoč pri izvajanju revizij informacijskih sistemov. Cilj naloge je tako bil predstavitev Globalnih smernic za revidiranje tehnologij ter prikaz njihove uporabe in primernosti pri izvajanju revizij informacijskih sistemov s strani notranjih revizorjev v banki.
Keywords:	informacijski sistem, banka, notranja revizija, revizija informacijskih sistemov, tveganje informacijske tehnologije
Place of publishing:	Maribor
Publisher:	[T. Kljajić Žebeljan]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60333
UDC:	659.2:004
COBISS.SI-ID:	12483100
NUK URN:	URN:SI:UM:DK:AAJQIKLI
Publication date in DKUM:	12.09.2016
Views:	1446
Downloads:	286
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	SPECIAL FEATURES OF IS AUDIT IN THE BANKS
Abstract:	Banking business cannot be imagined without the use of information technology or computerized information systems. This is the key business resource that brings banks both benefits and negative effects. The negative effects can be seen in a bank's exposure to risks arising from the use of information technology. The latter may, due to improper management, undermine the reliability and security of the information systems of a bank and consequently its business. Banks, because of their central role in the economic system, are one of the key factors in financial stability, and therefore they must operate carefully and securely. Consequently, they are subject to supervision by the Bank of Slovenia and are legally required to establish an internal auditing department as one of the functions of internal controls. The tasks of the internal auditing department are defined by law and include the assessment of information systems, which includes electronic information systems and electronic banking services. Internal auditors should carry out their tasks in accordance with the International Professional Practices Framework of Internal Auditing, which requires the integration of information technology with internal auditing functions. This requires that the internal auditor has sufficient knowledge of information technology in terms of its use in banking and in terms of key risk. In practice, this may be a problem, since internal auditors usually do not have specific knowledge necessary to carry out audits on information systems, especially when it comes to narrowly directed areas. Therefore, the Institute of Internal Auditors released the Global Technology Audit Guide, which can be used by internal auditors to assist in carrying out audits on information systems. The aim of the project is to provide internal bank auditors with global guidelines for using auditing technologies and to demonstrate their use and suitability in carrying out audits on information systems.
Keywords:	information system, bank, internal audit, audit of information systems, risk of information technology

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back