ADVANTAGES AND DISADVANTAGES OF INFORMATION SYSTEM AUDITING IN SLOVENIA COMPERED TO USA

Učinkovit informacijski sistem je ključnega pomena za uspešno in konkurenčno poslovanje. Učinkovit informacijski sistem, ki je skladen z zakonom, s standardi, smernicami in z dobro prakso, zagotovimo z revizijo informacijskih sistemov. Revizija informacijskih sistemov je neodvisno presojanje varne, pravilne in učinkovite rabe vseh virov informacijskega sistema. V diplomskem delu smo proučevali revidiranje informacijskih sistemov v Sloveniji v primerjavi z Združenimi državami Amerike. Ugotovili smo, da so standardi, smernice in Kodeks poklicne etike revizorjev informacijskih sistemov povzeti po standardih ameriške organizacije ISACA, katere članica je tudi Slovenija. Zato o prednostih in slabostih pravzaprav ni mogoče govoriti. V obeh državah pa so bili sprejeti zakoni, pravila in drugi predpisi, po katerih morajo revizorji informacijskih sistemov delovati. V Združenih državah Amerike je revizija informacijskih sistemov splošno uveljavljeno področje, je samostojna veja revidiranja in polovica notranjih revizorjev v večini organizacij je revizorjev informacijskih sistemov. V Sloveniji revizija informacijskih sistemov v primerjavi z Združenimi državami Amerike še vedno ni splošno uveljavljeno področje. Za večino organizacij je omenjena revizija še vedno zgolj strošek in dodatna obveznost.An effective information system is the key for successful and competitive business. Information system audit is the method to ensure effective information system, which is consistent with the law, standards, guidelines and best practice. The information system is an independent assessment of safe, accurate and efficient use of all information system sources. In the thesis, we researched characteristics of information system audit in Slovenia and compared them with information system audit in United States of America. We found out that the standards, guidelines and Code of Professional Ethics are epitomized by American organization ISACA, which member is also Slovenia. Therefore, it is really difficult to divide advantages and disadvantages of information system audit in both studied countries. However, both countries Slovenia and United States of America have their own laws, regulations and rules which information system auditor must oblige when conducting an audit. Information system audit in United States of America is a common practice field. It is an independent field of auditing and in most organizations almost half of the internal auditors are information system auditors. In Slovenia information system audit compared to United States of America is still not a common practice field and it mostly means for companies additional costs and extra liability