Metodologia de auditoria de sistemas de informação estudo de caso - Inspecção Geral de Finanças

Abstract

Certainly, while there were no computerized systems, we never heard of Information Systems auditing, the space for this new specialty must be found in the current context of the development of information and communication technologies. This work proposes an audit methodology based on the COBIT methodological framework and best practice auditing standards and norms, applicable to the Public Administration. The methodology allows for the evaluation of Information Systems in terms of their integrity and security, as well as their effectiveness and efficiency. A study of auditing models, standards and norms applicable to Information Systems was also conducted. As a case study, considerations and analysis are presented on the Inspecção Geral de Finanças, which is an organ of the Ministry of Finance, whose vocation is to audit the State institutions with the exception of the insurance branch and the para-banking institutions, contributing to the economy, effectiveness and efficiency in obtaining revenue and in the realization of national public expenditure.