Abstract

MORO CABERO, María M.. The importance of audit information requirements in the design of records management systems: Traditional methodologies and emerging approaches. Investig. bibl [online]. 2011, vol.25, n.53, pp.201-230. ISSN 2448-8321.

This essay provides a rationale for the analysis of information requirements in a context of organizational change and gives an account of the factors that influence its evolution. The prevailing, most relevant approaches, methods and techniques for auditing records requirements are described, along with several local and foreign cases with suggestions for future developments. Employing an analytical-descriptive approach, this paper is underpinned by a review and analysis of specialized bibliography and ISO standards on security, risks, and records auditing and management.

Keywords : Records system auditing; Records Management; Standard ISO 15489:2001; Methodologies and techniques of auditing.

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