Provedba revizije informacijskih sustava primjenom različitih metodologija

master's thesis

• Title (english): Implementation of Information Systems Audit Using Different Methodologies
• Author: Marija Višnjić
• Mentor: Mario Spremić (mentor)
• Committee member: Ivan Strugar (predsjednik povjerenstva)
• Committee member: Božidar Jaković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Informatics); Zagreb
• Defense date and country: 2021-07-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Business Informatics

Abstract

Današnje poslovanje velike većine organizacija obilježava korištenje informacijskih tehnologija. Budući da je porastao značaj informacijskih sustava u postizanju glavnih ciljeva organizacija porasla je i potreba za kontrolom i revizijom kako bi se pravovremeno detektirale nepravilnosti u radu i nadzoru informacijskih sustava i rizici koje proizlaze iz uočenih nepravilnosti.

Kako revizija informacijskih sustava više nije tako nova grana revizije, sasvim je razumljivo kako je i porastao broj okvira i metodologija koje definiraju i reguliraju navedeno područje. Upravo zbog svega navedenog u diplomskom radu su prikazane metodologije i okviri revizije informacijskih sustava.

Naglasak je stavljen na CobIT metodologiju kao krovnu metodologiju, međutim, obrađuju se i druge metodologije poput ISO27001, PCI DSS, NIST, SANS i ITIL metodologije. Također, prikazan je i pregled trendova korištenja pojedinih metodologija u odabranim vrstama poduzeća u Republici Hrvatskoj.

Kako se diplomski rad ne bi svodio samo na teoretski dio, proveden je anketni upitnik nad stručnjacima iz područja revizije informacijskih sustava kao i nad stručnjacima upravljanja informacijskim sustavom kojim se dobio uvid koju metodologiju (ili kombinaciju metodologija) stručnjaci preferiraju u praksi.

Abstract (english)

Today's business of the vast majority of organizations is marked by the use of information technology. As the importance of information systems in achieving the main goals of organizations has increased, so has increased the need for control and audit to detect irregularities in the operation and supervision of information systems and the risks arising from observed irregularities in a timely manner.

Since the audit of information systems is no longer such a new branch of audit, it is quite understandable that the number of frameworks and methodologies that define and regulate this area has increased. Precisely because of all of the above, the diploma thesis presents methodologies and frameworks for auditing information systems.

Emphasis is placed on the CobIT methodology as an umbrella methodology, however, other methodologies such as ISO27001, PCI DSS, NIST, SANS and ITIL methodologies are also addressed. Moreover, an overview of trends in the use of certain methodologies in selected types of companies in the Republic of Croatia is presented.

In order to reduce the thesis not only to the theoretical part, a questionnaire was conducted on experts in the field of information systems audit as well as on information system management experts which gave insight into which methodology (or combination of methodologies) experts prefer in practice.

• Keywords: informacijski sustav; revizija informacijskih sustava; metodologija; kontrola; CobIT
• Keywords (english): information system; audit of information system; methodology; control; CobIT
• Language: croatian
• URN:NBN: urn:nbn:hr:148:892747
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-07-09 11:13:41