Information security on Portuguese statutory auditors firms

Abstract

Since clients' information used by audit firms is one of the main work objects for the auditors, it is important to have efficient information security policies, given the confidentiality required in information treatment. Using an online questionnaire, this study addresses this important question by assessing the current scenario of the audit firms within the scope of applied PSIs, regardless of the size of the organizations. This study presents contributions applied with the impact to important data about the current context of Information Security in the scope of professionals who work directly with financial audits: main policies adopted related to the use of technology, perspectives for updates and improvement in information security policies and the relationship between the dimension of Statutory Auditors' firms and PSIs.