ISSN 1842-4562
Member of DOAJ

Stages for the Development of the Audit Processes of Distributed Informatics Systems

Marius POPA
Cristian TOMA


audit process, audit stages, distributed informatics system


The paper presents elements regarding the way in which an audit process is carried out. The following issues are highlighted: audit concept, audit process flow, audit program and audit program management, classes of audit processes, audit process stages and activities, documents used to conclude an audit process. In this paper, the audit concept is defined together with its characteristics and it is described as activities flow in which there are some stages and steps that must be passed in an audit process. The audit program term is presented together with stages followed in such program management. The paper contains classifications of the audit processes depending on many criteria and it offers some details about the audit process classes. The audit process must be rigorously carried out in accordance to stages established by audit specialists and included in standardized documents. During the audit process, the audit team members generate and fill in some documents and forms to support the audit report. The conclusions included in the audit report are based on audit evidences and observations obtained in audit process.