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	<title>ADRIAN MUNTEANU</title>
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		<title>ADRIAN MUNTEANU</title>
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		<item>
		<title>Formularea concluziei (opiniei) &#238;n raportul de asigurare (audit)</title>
		<link>http://adimunteanu.wordpress.com/2012/01/11/formularea-concluziei-opiniei-n-raportul-de-asigurare-audit/</link>
		<comments>http://adimunteanu.wordpress.com/2012/01/11/formularea-concluziei-opiniei-n-raportul-de-asigurare-audit/#comments</comments>
		<pubDate>Wed, 11 Jan 2012 09:37:58 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Audit]]></category>
		<category><![CDATA[CISA]]></category>
		<category><![CDATA[opinie audit]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/?p=1192</guid>
		<description><![CDATA[&#160; Conform ITAF: Assurance engagement—An engagement in which, pursuant to an accountability relationship between two or more parties, a practitioner is engaged to issue a written communication expressing a conclusion concerning a subject matter for which the accountable party is responsible. Assurance—In the context of this publication, the term means where, pursuant to an accountable [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1192&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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			<media:title type="html">Adrian Munteanu</media:title>
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			<media:title type="html">ITAF pagina 24 </media:title>
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		<item>
		<title>Dileme shakespeariene (Tot despre INSTRUCŢIUNEA de modificare și completare a Instrucţiunii nr.2/2011&#8230;)</title>
		<link>http://adimunteanu.wordpress.com/2011/11/29/dileme-shakespeariene-tot-despre-instructiunea-de-modificare-si-completare-a-instructiunii-nr-22011/</link>
		<comments>http://adimunteanu.wordpress.com/2011/11/29/dileme-shakespeariene-tot-despre-instructiunea-de-modificare-si-completare-a-instructiunii-nr-22011/#comments</comments>
		<pubDate>Tue, 29 Nov 2011 13:47:47 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Audit]]></category>
		<category><![CDATA[CISA]]></category>
		<category><![CDATA[CNVM]]></category>
		<category><![CDATA[ISO 27001]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/?p=1178</guid>
		<description><![CDATA[  Versiunea ne-revizuită a Instrucţiunii 2/2011 preciza la art. 6: &#160; &#160; &#160; (1) Entitatile prevazute la art. 3 alin. (1) lit. c) au obligatia de a audita sistemul informatic utilizat. Sistemul informatic al entitatii va fi auditat de un auditor IT. (2) Auditarea se efectueaza in baza unui contract incheiat intre auditorul IT si entitatea care a solicitat auditarea. (3) In situatia in care auditul sistemului informatic este efectuat de o echipa formata din mai multi auditori, acestia raspund solidar pentru asigurarea derularii procesului de audit in conformitate cu legislatia in domeniu. (4) [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1178&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Adrian Munteanu</media:title>
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		<item>
		<title>INSTRUCŢIUNEA de modificare și completare a Instrucţiunii nr.2/2011 privind auditarea sistemelor informatice utilizate de entităţile autorizate, reglementate şi supravegheate de CNVM</title>
		<link>http://adimunteanu.wordpress.com/2011/11/26/instructiunea-de-modificare-si-completare-a-instructiunii-nr-22011-privind-auditarea-sistemelor-informatice-utilizate-de-entitatile-autorizate-reglementate-si-supravegheate-de-cnvm/</link>
		<comments>http://adimunteanu.wordpress.com/2011/11/26/instructiunea-de-modificare-si-completare-a-instructiunii-nr-22011-privind-auditarea-sistemelor-informatice-utilizate-de-entitatile-autorizate-reglementate-si-supravegheate-de-cnvm/#comments</comments>
		<pubDate>Sat, 26 Nov 2011 14:51:55 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Audit]]></category>
		<category><![CDATA[CISA]]></category>
		<category><![CDATA[CNVM]]></category>
		<category><![CDATA[ISO 27001]]></category>

		<guid isPermaLink="false">http://adimunteanu.wordpress.com/?p=1173</guid>
		<description><![CDATA[    A fost publicat pe situl CNVM documentul din titlul de mai sus. Sunt multe de spus despre această nouă propunere. In primul rând și de această dată se face vorbire despre &#8221;audit&#8221; în raport cu &#8221; măsuri de siguranță&#8221;. Obiectivele controalelor sunt omise. Iar se dorește &#8221;audit&#8221; când în fapt misiunea este de alt tip&#8230;. &#160; &#160; j) să asigure arhivarea pe suport digital extern a informațiilor, a datelor introduse, a situaţiilor financiare sau a altor documente,cu posibilitatea de reintegrare în sistem a datelor arhivate; Este posibil să greșesc, dar eu înțeleg de aici că se aplică și prevederile Legii arhivării electronice&#8230;.. &#8230;..6. La articolul 6 alineatul (1) se [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1173&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Adrian Munteanu</media:title>
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		<title>Reprezentările scrise &#8211; probe &#238;n audit</title>
		<link>http://adimunteanu.wordpress.com/2011/11/23/reprezentarile-scrise-probe-n-audit/</link>
		<comments>http://adimunteanu.wordpress.com/2011/11/23/reprezentarile-scrise-probe-n-audit/#comments</comments>
		<pubDate>Wed, 23 Nov 2011 08:14:49 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Audit]]></category>
		<category><![CDATA[CISA]]></category>
		<category><![CDATA[management]]></category>
		<category><![CDATA[Responsabilităţi]]></category>
		<category><![CDATA[scrisoare de reprezentare]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/?p=1159</guid>
		<description><![CDATA[  Să începem cu cerinţele obligatorii din S14 Audit Evidence: “The IS auditor should obtain sufficient and appropriate audit evidence to draw reasonable conclusions on which to base the audit results. The IS auditor should evaluate the sufficiency of audit evidence obtained during the audit.” Mai adaug: “Audit evidence should be objective and sufficient to enable a qualified [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1159&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Adrian Munteanu</media:title>
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		<title>Modelul de evaluare a proceselor IT cu ajutorul COBIT 4.1</title>
		<link>http://adimunteanu.wordpress.com/2011/11/08/modelul-de-evaluare-a-proceselor-it-cu-ajutorul-cobit-4-1/</link>
		<comments>http://adimunteanu.wordpress.com/2011/11/08/modelul-de-evaluare-a-proceselor-it-cu-ajutorul-cobit-4-1/#comments</comments>
		<pubDate>Tue, 08 Nov 2011 08:04:44 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[COBIT]]></category>
		<category><![CDATA[Process control]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/2011/11/08/modelul-de-evaluare-a-proceselor-it-cu-ajutorul-cobit-4-1/</guid>
		<description><![CDATA[&#160; Altfel spus: COBIT Process Assessment Model (PAM): Using COBIT 4.1. Am afirmat de multe ori că evaluarea maturităţii proceselor IT conform COBIT 4.1 era o sarcină plină de subiectivism. Aceasta deoarece scala la care ne raportam era derivată din Software Engineering Institute (SEI) Capability Model (care este de fapt precursorul lui CMMI!). Altfel spus, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1153&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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			<media:title type="html">Adrian Munteanu</media:title>
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			<media:title type="html">image</media:title>
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			<media:title type="html">image</media:title>
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		<title>CHANGE: ISACA Romania Chapter are haine noi</title>
		<link>http://adimunteanu.wordpress.com/2011/10/14/change-isaca-romania-chapter-are-haine-noi/</link>
		<comments>http://adimunteanu.wordpress.com/2011/10/14/change-isaca-romania-chapter-are-haine-noi/#comments</comments>
		<pubDate>Fri, 14 Oct 2011 06:40:56 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[ISACA]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/2011/10/14/change-isaca-romania-chapter-are-haine-noi/</guid>
		<description><![CDATA[&#160; După ceva timp şi eforturi din partea boardului, ISACA Romania Chapter a lansat noul site al Asociaţiei. Acesta se vrea a fi nu un site de informare ci un loc al dezbaterilor şi al schimbului de opinii. O agora a profesiei şi a celor interesaţi de domeniul guvernării şi controlului sistemelor informaţionale. Cu siguranţă [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1138&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Adrian Munteanu</media:title>
		</media:content>

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			<media:title type="html">image</media:title>
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		<title>Evaluarea proceselor cu ajutorul COBIT</title>
		<link>http://adimunteanu.wordpress.com/2011/10/05/evaluarea-proceselor-cu-ajutorul-cobit/</link>
		<comments>http://adimunteanu.wordpress.com/2011/10/05/evaluarea-proceselor-cu-ajutorul-cobit/#comments</comments>
		<pubDate>Wed, 05 Oct 2011 06:35:24 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[COBIT]]></category>
		<category><![CDATA[ISACA]]></category>
		<category><![CDATA[Proces]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/2011/10/05/evaluarea-proceselor-cu-ajutorul-cobit/</guid>
		<description><![CDATA[&#160; De curând ISACA a publicat COBIT Process Assessment Model (PAM):&#160; Using COBIT® 4.1,(acces doar pentru membrii ISACA) document ce pune în acord COBIT 4.1 şi ISO 15504. În COBIT 4.1 aveam evaluarea maturităţii proceselor, dar lucrurile nu păreau suficient de clare şi exista destul de mult subiectivism. Acum avem definită capabilitatea unui proces pe [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1134&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Adrian Munteanu</media:title>
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		<title>Audit: raportare directă sau atestare?</title>
		<link>http://adimunteanu.wordpress.com/2011/09/27/audit-raportare-directa-sau-atestare/</link>
		<comments>http://adimunteanu.wordpress.com/2011/09/27/audit-raportare-directa-sau-atestare/#comments</comments>
		<pubDate>Tue, 27 Sep 2011 11:59:13 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Audit]]></category>
		<category><![CDATA[CISA]]></category>
		<category><![CDATA[standarde]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/2011/09/27/audit-raportare-directa-sau-atestare/</guid>
		<description><![CDATA[&#160; Am mai scris despre subiectul acesta. Remarc însă, pe zi ce trece, că folosirea cuvântului “audit” în legile, regulamentele, instrucţiunile etc. autohtone, contravine semnificaţiei sale. Să argumentez. Conform ITAF, “asigurare/assurance” semnifică: “where, pursuant to an accountable relationship between two or more parties, an IT audit and assurance professional is engaged to issue a written [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1125&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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			<media:title type="html">Adrian Munteanu</media:title>
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		<title>Dileme legate de documentele electronice</title>
		<link>http://adimunteanu.wordpress.com/2011/09/21/dileme-legate-de-documentele-electronice/</link>
		<comments>http://adimunteanu.wordpress.com/2011/09/21/dileme-legate-de-documentele-electronice/#comments</comments>
		<pubDate>Wed, 21 Sep 2011 17:07:24 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Guvernare]]></category>
		<category><![CDATA[dileme]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/2011/09/21/dileme-legate-de-documentele-electronice/</guid>
		<description><![CDATA[&#160; Avem Legea privind arhivarea documentelor în formă electronică  135/2007 “Art. 1. &#8211; Prezenta lege stabileşte regimul juridic aplicabil creării, conservării, consultării şi utilizării documentelor în formă electronică arhivate sau care urmează a fi arhivate într-o arhivă electronică.” Se aplică deci documentelor în formă electronică. La definiţii însă nu regăsim nimic. Doar: “e) mesaj electronic &#8211; documentul în formă electronică ce conţine date de identificare privind expeditorul, destinatarul, precum şi momentul de timp la care acesta a fost expediat, realizat în scopul transmiterii la distanţă a unei informaţii prin mijloace electronice;” Ştim deci că mesaul electronic este un document în formă electronică. Dar ce este documentul electronic, tot nu ştim. Citim şi Legea nr. 455 din 18 iulie 2001 privind semnatura electronica   [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1122&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>7</slash:comments>
	
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			<media:title type="html">Adrian Munteanu</media:title>
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		<title>Auditul proiectelor</title>
		<link>http://adimunteanu.wordpress.com/2011/07/13/auditul-proiectelor/</link>
		<comments>http://adimunteanu.wordpress.com/2011/07/13/auditul-proiectelor/#comments</comments>
		<pubDate>Wed, 13 Jul 2011 10:15:29 +0000</pubDate>
		<dc:creator>Adrian Munteanu</dc:creator>
				<category><![CDATA[Audit]]></category>
		<category><![CDATA[COBIT]]></category>
		<category><![CDATA[costuri]]></category>
		<category><![CDATA[Responsabilităţi]]></category>

		<guid isPermaLink="false">https://adimunteanu.wordpress.com/2011/07/13/auditul-proiectelor/</guid>
		<description><![CDATA[Daca tot face vorbire presa ultimelor zile despre sumele impresionante cheltuite de statul român pe sisteme/solutii IT si lipsa auditarii unor astfel de proiecte, m-am gindit sa fac o prezentare succintă pe marginea acestui subiect. Trebuie să spun de la bun inceput că în accepţiunea mea nu există proiecte IT. Există proiecte economice care pot [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=adimunteanu.wordpress.com&amp;blog=10333680&amp;post=1116&amp;subd=adimunteanu&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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			<media:title type="html">Auditat</media:title>
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			<media:title type="html">Adrian Munteanu</media:title>
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