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3 March 2004 — Publication

Risks and Audit Implications of Electronic Service Delivery in the Public Sector

Risks and Audit Implications of Electronic Service Delivery in the Public Sector

European public sector bodies are being encouraged to deliver an increasing number of services electronically. FEE’s Discussion Paper notes the clear need for management to adopt a positive approach to electronic service delivery, but to be aware of the potential risks. Auditors also need to adopt a supportive approach to electronic service delivery initiatives, it is not just a matter for computer audit specialists.

 Position Paper