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info:eu-repo/semantics/altIdentifier/doi/10.7769/gesec.v11i2.1060
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Maria Angeles Abellan López et al., « Information systems and computer auditing applied to a sub-state audit institution: the Sindicatura de Comptes de la Comunidad Valenciana (Spain) », HAL-SHS : sciences de l'information, de la communication et des bibliothèques, ID : 10.7769/gesec.v11i2.1060
Digitization is a global phenomenon that affects all human activities. Public administrations have also incorporated new information and communication technologies into their structures and the public sector. Computer auditing is a tool that allows auditing public administrations and improving accountability. This article examines the main advantages and risks of digitization and offers a case study of a regional audit institution in Spain that implemented computer auditing.