Proceedings

For emerging organizations, among the methods used within the development of the
information systems we can find: the conceptual modelling and the evaluation of the
utility and usability. The conceptual modelling at the remaking of system’s
modifications and the evaluations of the usability might be seen as an analysis form in
terms of constant analysis which requires to be applied to the emerging organizations.
The analysis published in the special literature and some of the authors’ researches
prove that within the information systems changes is always necessary, aspect that is
taken into account during the audit of the information systems.
There are two results for a product subjected to an audit. The first case, the
unfavourable one, corresponds to the situation in which the audit process leads to the
conclusion that there are essential differences between the real information system
and the one expected by the user; the information system doesn’t integrally execute
the established processing functions; the reports obtained are only a part of the
established ones; the auditors advise the addition of new modules meant to develop
the planned but unmade processing; the differences that appear are caused by the
incomplete results of the report; it is advised to add modules which bring the reports
at the required level of completeness; the differences refers to the way of indicator’s
calculation; it is recommended to make modifications within the sequences of the
program, which either include all the processing elements or modify the filtration
criteria, or modify the evaluation’s expressions; if there are identified causes on the
main levels of the tree associated to the information system the requirements of
modification demanded in the audit report have a greater importance. In all the cases
the differences are specified and it’s established the necessity to cut them out or
reduce them. The audit doesn’t provide any solution. The audit report doesn’t transfer
credibility and it is in fact the report of observation. It’s not reasonable in this context
to make out an audit report because of the fact the developer has available a document
by which, if he presents garbled information, he hints that the information system has
been audited. If the negative result of the audit is presented, it’s understood that the
audit was positive. The developer of the information system won’t be held liable for
not detailing if not requested in advance. After the making of the modifications, in
software and databases, the audit process is resumed and the observation report turns
into an audit one, a certificate is delivered by the auditor by which the qualities of the
information system are recognized and the users have to trust the audited system.
In the second case, the favourable one, the differences between what was expected by
the users and what was made are insignificant or favourable to product’s quality
enhancement. The audit report is a complex work developed by the audit team’s
members. Like a book structured on chapters, it has a tree structure. Every node of the
tree has information with a standard structure:
• objective;
• inputs, outputs,
• content;
• processing;
• recording of the analysis’ result;
• evaluation of process;
• conclusions;
• competence.
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