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Auditing: Assurance and Risk (Routledge Companions In Business, Management And Accounting)
by W. Robert Knechel Steven E. SalterioFocusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
Auditing And Assurance Services: Understanding The Integrated Audit
by Karen L. HooksPrinciples of Auditing presents auditing from the perspective of an integrated audit complying the Sarbanes Oxley Act (SOX), under the standards of the Public Companies Accounting Oversight Board. It is the first textbook completely authored after SOX, and consequently uses the integrated audit model throughout. In addition, this text also facilitates an understanding of audits of non-public companies. A primary focus is the need for auditors to understand their clients and their industries. Highlighted illustrative industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.
Auditing and Assurance Services (Sixteenth Edition)
by Alvin A. Arens Randal J. Elder Mark S. Beasley Chris E. HoganComprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings.
Auditing and GRC Automation in SAP
by Maxim ChuprunovOver the last few years, financial statement scandals, cases of fraud and corruption, data protection violations, and other legal violations have led to numerous liability cases, damages claims, and losses of reputation. As a reaction to these developments, several regulations have been issued: Corporate Governance, the Sarbanes-Oxley Act, IFRS, Basel II and III, Solvency II and BilMoG, to name just a few. In this book, compliance is understood as the process, mapped not only in an internal control system, that is intended to guarantee conformity with legal requirements but also with internal policies and enterprise objectives (in particular, efficiency and profitability). The current literature primarily confines itself to mapping controls in SAP ERP and auditing SAP systems. Maxim Chuprunov not only addresses this subject but extends the aim of internal controls from legal compliance to include efficiency and profitability and then well beyond, because a basic understanding of the processes involved in IT-supported compliance management processes are not delivered along with the software. Starting with the requirements for compliance (Part I), he not only answers compliance-relevant questions in the form of an audit guide for an SAP ERP system and in the form of risks and control descriptions (Part II), but also shows how to automate the compliance management process based on SAP GRC (Part III). He thus addresses the current need for solutions for implementing an integrated GRC system in an organization, especially focusing on the continuous control monitoring topics. Maxim Chuprunov mainly targets compliance experts, auditors, SAP project managers and consultants responsible for GRC products as readers for his book. They will find indispensable information for their daily work from the first to the last page. In addition, MBA, management information system students as well as senior managers like CIOs and CFOs will find a wealth of valuable information on compliance in the SAP ERP environment, on GRC in general and its implementation in particular.
Auditing and Society: Research on Audit Practice and Regulations
by Wally Smieliauskas Minlei Ye Ping ZhangAuditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
Auditing Cloud Computing
by Ben HalpertThe auditor's guide to ensuring correct security and privacy practices in a cloud computing environment Many organizations are reporting or projecting a significant cost savings through the use of cloud computing--utilizing shared computing resources to provide ubiquitous access for organizations and end users. Just as many organizations, however, are expressing concern with security and privacy issues for their organization's data in the "cloud. " Auditing Cloud Computing provides necessary guidance to build a proper audit to ensure operational integrity and customer data protection, among other aspects, are addressed for cloud based resources. Provides necessary guidance to ensure auditors address security and privacy aspects that through a proper audit can provide a specified level of assurance for an organization's resources Reveals effective methods for evaluating the security and privacy practices of cloud services A cloud computing reference for auditors and IT security professionals, as well as those preparing for certification credentials, such as Certified Information Systems Auditor (CISA) Timely and practical, Auditing Cloud Computing expertly provides information to assist in preparing for an audit addressing cloud computing security and privacy for both businesses and cloud based service providers.
Auditing Employee Benefit Plans (AICPA)
by Josie Hammond Melissa FrivoldMaster the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Auditing Essentials
by Frank GioveREA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Auditing includes audit functions, audit reports, professional ethics, legal liability, engagement planning, internal control structure in manually operated systems, internal control structure in EDP systems, evidence gathering, audit techniques, audit sampling, revenue and collection cycles, acquisition and payment cycles, payroll and inventory cycles, financing and repayment cycles, and other types of engagements.
Auditing For Dummies
by Maire LoughranThe easy way to master the art of auditingWant to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing -- from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today.Auditing 101 -- get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the jobIt's risky business -- find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisionsAuditing in the real world -- dig into tons of sample business records to perform your first auditFocus on finances -- learn how both ends of the financial equation -- balance sheet and income statement -- need to be presented on your client's financial statementsSeal the deal -- get the lowdown on how to wrap up your audit and write your opinionAfter the audit -- see the types of additional services that may be asked of you after you've issued your professional opinionOpen the book and find:A day in the life of an auditorWho gets audited and whyProfessional standards and ethicsHow to assess audit riskTips on collecting and documenting audit evidenceThe best way to get to know your clientAuditing practices for every business angle (revenue, purchases, personnel, and more)What you'll need to complete the auditLearn to:Understand the concepts and theories of auditingConduct internal and external auditsEnsure accurate and correct recordsAvoid fraudulent practices
Auditing Information and Cyber Security Governance: A Controls-Based Approach (Internal Audit and IT Audit)
by Robert E. Davis"A much-needed service for society today. I hope this book reaches information managers in the organization now vulnerable to hacks that are stealing corporate information and even holding it hostage for ransom." – Ronald W. Hull, author, poet, and former professor and university administrator A comprehensive entity security program deploys information asset protection through stratified technological and non-technological controls. Controls are necessary for counteracting threats, opportunities, and vulnerabilities risks in a manner that reduces potential adverse effects to defined, acceptable levels. This book presents a methodological approach in the context of normative decision theory constructs and concepts with appropriate reference to standards and the respective guidelines. Normative decision theory attempts to establish a rational framework for choosing between alternative courses of action when the outcomes resulting from the selection are uncertain. Through the methodological application, decision theory techniques can provide objectives determination, interaction assessments, performance estimates, and organizational analysis. A normative model prescribes what should exist according to an assumption or rule.
Auditing Leadership
by Brian D. KushHow can you start a culture of feedback that improves your organization?Turn to page 27.Want to know the most important word to an auditor?Turn to page 65.Do you train people to interrupt you? Want to stop?Turn to page 106.What is the single biggest opportunity to improve your audit?Turn to page 172.Want to hear about the funnier side of auditing?Turn to the "You Know You Are an Auditor When..." Appendix on page 227.Praise for Auditing Leadership: The Professional and Leadership Skills You Need"From networking to e-mail, from team-building to selling yourself, Brian shows how to create a well-organized and effective working life. Although aimed at auditors, the countless ideas put forth in this book can be used by individuals in every field to grow and become more successful in their chosen careers. In fact, one particular assertion summed up the entire thesis for me: 'success is a mind-set, not a finish line.' Kush offers a multitude of unique and creative suggestions for establishing that mind-set."--Joe Hoyle, Associate Professor of Accounting, University of Richmond, and cofounder, www.CPAreviewforFREE.com"Auditing Leadership is a must-read for new graduates and a solid resource for seasoned professionals. Brian Kush has taken a wide range of best practice advice and distilled it into a fantastic handbook for the auditing profession."--Andrew Prather, CPA, Shareholder, Clark Nuber PS"Brian's book takes you beyond the technical skills of auditing to help you become both a professional and a leader. The scope of topics covered is impressive, from e-mail communications to accountability to planning your future. The book includes sound, actionable advice that will benefit auditors at all stages of their careers, from staff to partner."--Louise M. Peabody, CPA, Member, Watkins Meegan, LLC
Auditing Social Media: A Governance and Risk Guide
by J. Mike Jacka Peter R. ScottPractical, big-picture guidance toward a mastery of social media benefits and the risks to avoidPacked with useful web links, popular social media tools, platforms, and monitoring tools, Auditing Social Media shows you how to leverage the power of social media for instant business benefits while assessing the risks involved. Your organization sees the value in social media and wants to reach new markets, yet there are risks and compliance issues that must be considered. Auditing Social Media equips you to successfully partner with your business in achieving its social media goals and track it through strong metrics.Shows how to ensure your business has adequate metrics in place to capitalize on social media while protecting itself from excessive riskReveals how to ensure your social media strategy is aligned with your business's goalsExplores the risk and compliance issues every business must consider when using social mediaIncludes a sample audit programAuditing Social Media is the one-stop resource you'll keep by your side to clear away the confusing clutter surrounding social media.
Auditing Teams: Dynamics and Efficiency (Routledge Focus on Business and Management)
by Mara Cameran Angelo Detillo Angela PettinicchioThe recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Auditing Theory (Routledge Studies in Accounting)
by Ian DennisAuditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Auditing Transformation: Regulation, Digitalisation and Sustainability (Routledge Studies in Accounting)
by Jan Marton Fredrik Nilsson Peter ÖhmanThis book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Auditing, Trust and Governance: Developing Regulation in Europe
by Reiner Quick Stuart Turley Marleen WillekensThe reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
Auditing with the Computer
by Wayne S. BoutellThis title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1965.
The Auditor: Quo Vadis?
by Mervyn King Linda de BeerThe audit profession is at a tipping point. Without significant innovation in its business model, staff recruitment strategies and audit execution processes, the audit profession may not remain relevant in the 21st century. The number of claims against auditors has significantly increased over the past twenty years due to the spate of corporate and audit failures early in the 21st century (Enron, Worldcom, Parmalat, etc.). Regulation to monitor professional and ethical standards has increased, leading audit firms to feel under even more financial pressure. In addition, the investor community is calling for greater insight and foresight from auditors. These challenges, coupled with the unlimited liability regime of auditors still applicable in many jurisdictions, are making audit firms and regulators nervous as to the systemic risk of another one of the Big 4 failing. And yet, the audit profession is in place to protect businesses, their wider stakeholder groups, including clients and investors, and society at large. Therefore, this book asks the important question about the profession’s future and engages a broad readership in the discussion of audit failure and reform. Intended to help readers to get up to speed with the issues and possible solutions quickly, this book assists directors, investors, business people and regulators, especially those with a non-financial background, to gain a greater understanding of the challenges and threats being faced by the audit profession, which in turn could disrupt the capital market and affect businesses across the globe. The book outlines the critical success factors needed for a sustainable audit profession.
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities (Routledge Studies in Accounting)
by Marshall A. Geiger Anna Gold Philip WallageAuditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance (Security, Audit and Leadership Series)
by Shaun AghiliThe 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of “double- spending” in digital currency. Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart. The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Blockchain technology will impact the performance of the audit engagement due to its attributes, as the technology can seamlessly complement traditional auditing techniques. Furthermore, various fraud schemes related to financial reporting, such as the recording of fictitious revenues, could be avoided or at least greatly mitigated. Frauds related to missing, duplicated and identical invoices can also be greatly curtailed. As a result, the advent of blockchain will enable auditors to reduce substantive testing as inherent and control audit risks will be reduced thereby greatly improving an audit’s detection risk. As such, the continuing use and popularity of blockchain will mean that auditors and information systems security professionals will need to deepen their knowledge of this disruptive technology. If you are looking for a comprehensive study and reference source on blockchain technology, look no further than The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance. This title is a must read for all security and assurance professionals and students looking to become more proficient at auditing this new and disruptive technology.
Auditor's Guide to IT Auditing
by Richard E. CascarinoStep-by-step guide to successful implementation and control of IT systems--including the CloudMany auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study guide for those preparing for the CISA and CISM examsIncludes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the CloudAs networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Audits of 401 (AICPA)
by Deloitte & Touche Consulting GroupThe most hands-on and authoritative guide to conducting 401(k) plan audits In the newly revised second edition of Audits of 401(k) Plans, a team of expert authors from the renowned ???Big Four??? firm Deloitte and Touche delivers an essential and practical guide for auditors engaged in the 401(k) plan audits. Readers will learn to move effectively and efficiently through audits of these popular employee benefit plans and gather strategies and techniques compliant with the Employee Retirement Income Security Act (ERISA) and SEC rules. This latest edition provides the latest updates to FASB Accounting Standards, SEC regulations, and regulatory changes under all relevant legislation. It???s an indispensable handbook for practicing auditors who seek to responsibly discharge their duties in 401(k) audits.
Audits of 401 (AICPA)
by Deloitte Touche Consulting GroupAudits of 401(k) Plans by Deloitte & Touche Consulting Group
Audits of State and Local Governments: What You Need to Know
by Jack F. GeorgerAudits of State and Local Governments : What You Need to Know by Jack F. Georger
Auf dem Weg zur digitalen Verwaltung: Ein ganzheitliches Konzept für eine gelingende Digitalisierung in der öffentlichen Verwaltung (Edition Innovative Verwaltung)
by Heike Markus Thomas MeucheDieses Buch bietet ein ganzheitliches Konzept und konkrete Praxisempfehlungen, wie die öffentliche Verwaltung in Deutschland Digitalisierungsprojekte erfolgreich umsetzen kann. Dazu schauen die Autor:innen mit einem 360-Grad-Blick auf die Verwaltungsorganisation und geben konkrete Handlungsempfehlungen für Daten- und Prozessmanagement, den Einsatz neuer Technologien, Organisationsstrukturen, Führungskultur und die Qualifizierung von Mitarbeiter:innen.Der technologische Fortschritt schafft die Rahmenbedingungen für die Digitalisierung, doch damit alleine kann die Transformation nicht gelingen. Diese Erfahrung haben viele Organisationen in den letzten Jahren gemacht. Das in diesem Buch dargestellte Digitale Reifegradmodell m² ermöglicht die Ermittlung konkreter Ansatzpunkte für eine digitale Transformation. Es adressiert dabei alle Dimensionen, die auf dem Weg zur digitalen Verwaltung zu berücksichtigen sind, angefangen bei den strategischen Zielen, über die zu ihrer Umsetzung notwendigen Prozesse und Ressourcen, die Organisationsstruktur und -kultur bis hin zur Steuerung. Besonderes Gewicht haben in den Ausführungen die Themen Datenerfassung, -qualität, -schutz und -sicherheit als Kern der gesamten Entwicklung. Neben den Analysen enthält das Buch eine Reihe von Handlungsvorschlägen aus Best-Practice-Projekten aus der Praxis. Diese werden von unseren Gastautor:innen aus Bundes-, Landes- und Kommunaleinrichtungen sowie Universitäten und Unternehmen vorgestellt, die aus der Praxis berichten, wie Hürden bei der Digitalisierung überwunden werden können.Mit Beiträgen von:Thomas Popp – Staatssekretär für Digitale Verwaltung und Verwaltungsmodernisierung, Sächsische Staatskanzlei„Die Digitalisierung der Verwaltung als Ausweg aus der „Demografie-Falle“?“Stefan Häberlein – Flughafen München, Leiter Strategie und Nachhaltigkeit„Strategische Entscheidungen auf der Basis von Daten treffen und Komplexität beherrschen.“Roland Deinzer – Leiter Unternehmensentwicklung und strategisches Controlling – Bundesagentur für Arbeit, Keynote Speaker Arbeiten 4.0„Kontinuierliche Weiterentwicklung des Controllings als Erfolgsfaktor eines gelingenden Wandels zur kundenorientierten, digitalen Behörde“Katrin Leonhardt – Vorstandsvorsitzende Sächsische Aufbaubank„Die Veränderung erfolgreich gestalten – das Beispiel Sächsische Aufbaubank“Michael Trommer – Abteilungsleitung Personalentwicklung, Stadt Nürnberg„Anforderungsprofil zukünftiger Verwaltungsmitarbeitender in einer Stadtverwaltung“Michael Diener – Senior Consultant, ibi research Universität Regensburg„Herausforderungen für öffentliche Verwaltungen im Zeitalter der Digitalisierung: ein kritischer Blick auf die Relevanz der Informationssicherheit“Alexander Herzfeldt – Technische Universität München, Fakultät für InformatikChristoph Ertl – Flughafen München, Servicebereich TechnikSebastian Floerecke – Universität Passau, Lehrstuhl für Wirtschaftsinformatik mit Schwerpunkt Informations- und IT-Service-Management„Ausschreibungen in der öffentlichen Verwaltung – Der Zugang zur besten IT-Lösung“