Risk matrices as an information and communication technology audit planning mechanism: selection of government systems

Bibliographic Details
Main Author: Silva, Tiago Monteiro da
Publication Date: 2019
Format: Article
Language: por
Source: Revista Controle (Online)
Download full: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/543
Summary: The large financial resources invested in technology in organizations should be evaluated by specific and well-planned audits using appropriate tools. This paper seeks to develop the Information Systems Risk Matrices within the State Executive Branch of Ceará, in order to meet the need for planning the specialized audits of Information and Communication Technology (ICT) of General Comptroller and Ombudsman’s Office (CGE/CE). The methodology used was a quantitative research based on a questionnaire sent by CGE/CE to forty entities of the Ceará State Government, which allowed the evaluation of 611 computerized systems. The result are tools that enables the objective classification of the most critical government systems, as well as which entities have the highest inclination to be audited by the CGE/CE. From this case study, we intend to encourage discussions related to ICT audit planning activities.
id TC_CE_4b3158ba4e9f43b48273cbb957f3e03d
oai_identifier_str oai:ojs.revistacontrole.tce.ce.gov.br:article/543
network_acronym_str TC_CE
network_name_str Revista Controle (Online)
repository_id_str
spelling Risk matrices as an information and communication technology audit planning mechanism: selection of government systemsMatrizes de risco como mecanismo de planejamento de auditorias de tecnologia da informação e comunicação: seleção de sistemas governamentaisRisk Matrix. Planning. ICT Audit. Government Information Systems.Matriz de Risco. Planejamento. Auditoria de TIC. Sistemas de Informações Governamentais.The large financial resources invested in technology in organizations should be evaluated by specific and well-planned audits using appropriate tools. This paper seeks to develop the Information Systems Risk Matrices within the State Executive Branch of Ceará, in order to meet the need for planning the specialized audits of Information and Communication Technology (ICT) of General Comptroller and Ombudsman’s Office (CGE/CE). The methodology used was a quantitative research based on a questionnaire sent by CGE/CE to forty entities of the Ceará State Government, which allowed the evaluation of 611 computerized systems. The result are tools that enables the objective classification of the most critical government systems, as well as which entities have the highest inclination to be audited by the CGE/CE. From this case study, we intend to encourage discussions related to ICT audit planning activities.Os grandes recursos financeiros investidos em tecnologia nas organizações devem ser avaliados por auditorias específicas e bem planejadas por meio de ferramentas apropriadas. Este artigo busca o desenvolvimento de matrizes de risco de Sistemas de Informação no âmbito do Poder Executivo Estadual do Ceará, com o objetivo de atender à necessidade de planejamento das auditorias especializadas de Tecnologia da Informação e Comunicação (TIC) da Controladoria e Ouvidoria Geral do Estado do Ceará (CGE/CE). A metodologia utilizada foi pesquisa quantitativa a partir de questionário enviado pela CGE/CE para quarenta entidades do Governo do Estado do Ceará, possibilitando a avaliação de 611 sistemas informatizados. O resultado são ferramentas que possibilitam classificar de forma objetiva os sistemas governamentais mais críticos, bem como apontar quais entidades possuem maior tendência a serem auditados pela CGE/CE. A partir deste estudo de caso, pretende-se fomentar as discussões relacionadas às atividades de planejamento de auditoria de TIC.Tribunal de Contas do Estado do Ceará2019-11-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/54310.32586/rcda.v17i2.543Revista Controle - Doutrina e Artigos; v. 17 n. 2 (2019); 422-4442525-33871980-086X10.32586/rcda.v17i2reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/543/460Copyright (c) 2019 Revista Controle - Doutrina e Artigosinfo:eu-repo/semantics/openAccessSilva, Tiago Monteiro da2020-05-12T22:39:17Zoai:ojs.revistacontrole.tce.ce.gov.br:article/543Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2020-05-12T22:39:17Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
Matrizes de risco como mecanismo de planejamento de auditorias de tecnologia da informação e comunicação: seleção de sistemas governamentais
title Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
spellingShingle Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
Silva, Tiago Monteiro da
Risk Matrix. Planning. ICT Audit. Government Information Systems.
Matriz de Risco. Planejamento. Auditoria de TIC. Sistemas de Informações Governamentais.
title_short Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
title_full Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
title_fullStr Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
title_full_unstemmed Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
title_sort Risk matrices as an information and communication technology audit planning mechanism: selection of government systems
author Silva, Tiago Monteiro da
author_facet Silva, Tiago Monteiro da
author_role author
dc.contributor.author.fl_str_mv Silva, Tiago Monteiro da
dc.subject.por.fl_str_mv Risk Matrix. Planning. ICT Audit. Government Information Systems.
Matriz de Risco. Planejamento. Auditoria de TIC. Sistemas de Informações Governamentais.
topic Risk Matrix. Planning. ICT Audit. Government Information Systems.
Matriz de Risco. Planejamento. Auditoria de TIC. Sistemas de Informações Governamentais.
description The large financial resources invested in technology in organizations should be evaluated by specific and well-planned audits using appropriate tools. This paper seeks to develop the Information Systems Risk Matrices within the State Executive Branch of Ceará, in order to meet the need for planning the specialized audits of Information and Communication Technology (ICT) of General Comptroller and Ombudsman’s Office (CGE/CE). The methodology used was a quantitative research based on a questionnaire sent by CGE/CE to forty entities of the Ceará State Government, which allowed the evaluation of 611 computerized systems. The result are tools that enables the objective classification of the most critical government systems, as well as which entities have the highest inclination to be audited by the CGE/CE. From this case study, we intend to encourage discussions related to ICT audit planning activities.
publishDate 2019
dc.date.none.fl_str_mv 2019-11-26
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/543
10.32586/rcda.v17i2.543
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/543
identifier_str_mv 10.32586/rcda.v17i2.543
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/543/460
dc.rights.driver.fl_str_mv Copyright (c) 2019 Revista Controle - Doutrina e Artigos
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Revista Controle - Doutrina e Artigos
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 17 n. 2 (2019); 422-444
2525-3387
1980-086X
10.32586/rcda.v17i2
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
_version_ 1831286118919700480

Similar Items