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Let's talk about Computer Audit Quality: A systematic literature review

Abstract:

The quality of the computer audit contributes to the continuous improvement of public or private organizations due to the results obtained for decision-making. However, when addressing the quality of the results of computer audits in a general way, there is no comprehensive view of the factors that affect its execution and the metrics used for its evaluation. Therefore, this research is a Systematic Literature Review (SRL) on the quality, factors, and metrics to evaluate the quality of the results of the Computer Audit. For this purpose, 25 articles extracted from bibliographic databases were analyzed and collected, such as ScienceDirect, Scopus, Dialnet, IEEE. Scientific documents answered three research questions proposed in this bibliographic study. From the results, various quality concepts, factors, and metrics used to obtain quality results in computer audits were identified.