Auditing services for assurance in evaluation of companies’ information systems (technologies) efficiency Kherson State University Samchynska Yaroslava 1

Application and introduction of up-to- date IT have to reflects corporate principles, ideas, goals, companies’ traditions and to contribute to implementation of planned strategies, which lead to the improvement of management efficiency and increase in the enterprise value.  Nevertheless, cybercrimes, template thinking natural for companies’ managers and staff’s fraud create a number of risks and disadvantages in corporate management the modern business has to deal with. 2

 Due to this fact, commercial and even nonprofit organizations are trying to apply such mechanisms of organization, integration, regulation and control, which will provide the coordination in the work of information and other resources.  One of these mechanisms is represented by auditing services for evaluation of efficiency of information technologies, which are provided by auditor organizations through the request and upon an initiative of companies. 3

The objective of the research  lies in the statement of reasons for application by companies of auditing services for evaluation of information systems (technologies) efficiency, as well as in developing theoretical and methodological principles of their execution. 4

The question arises in many companies: - how is it possible to evaluate the correspondence of the information systems, which are being used, with the primary activity of companies, -how is it possible to determine efficiency of information technologies management? Ample opportunities for the best possible solution of this issue are provided by application of auditing services as a method of evaluation of efficiency and control over the use of information systems (technologies) in offices. ? The more specific definition of auditing services for evaluation of companies’ information technologies efficiency is given in Fig.1. 5

Fig. 1. Formation of the subject-matter of “auditing services for assurance in evaluation of information systems (technologies) efficiency” 6

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The main task of auditing services for control of information systems (information communication technologies) efficiency is to evaluate independently and objectively if the information technologies provide the necessary services.  As the result of auditing procedures, a report containing the conclusion about assurance regarding the matter of the examination is issued. 8

On this Table you can see the detailed list of auditing procedures for evaluation of information systems (technologies) efficiency, which comply with the abovementioned approach. 9

Constituting a contract of audit Stage 1. Examination of planning and organization Stage 2 Evaluation of the system of monitoring and internal control Stage 3 Examining of IT purchase and introduction Stage 4 Evaluation of IT operation and support Stage 5 Compilation of auditing report and conclusion. Stage 6 The stages of audit focus on evaluation and analysis of information systems and technologies from the viewpoint of their cost for a whole company’s business on condition that rational expenses and reasonable risks are granted. 10 We shall propose the program of auditing services for evaluation of IT efficiency over the course of which a company’s IT processes and resources are examined.

Conclusions  1. The means of satisfaction of companies’ information needs for evaluation of efficiency of information systems (information communication technologies) include auditing services for assurance aimed at evaluation and analysis of the following objects:  principles of IT management,  IT architecture,  information infrastructure and IT services,  needs for software applications  and investments into IT. 11

Conclusions  2. Auditing procedures in regard to these objects are best to be performed by such major criteria as  compliance of IT with strategic development (preferable behavior);  influence of IT on the level of organizing a company’s business processes;  value due to use of IT;  evaluation of results (satisfaction level) from use of IT. 12

13 The proposed methodical principles of audit for evaluation of IT efficiency may be useful for application in practical activities of audit firms and internal control (audit) units of companies and enterprises.

Thanks for attention! 14 Samchynska Yaroslava