VIKMB43 Information Audit

Faculty of Arts
Autumn 2018
Extent and Intensity
1/1/0. 4 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Mgr. Michaela Dombrovská, Ph.D. (lecturer)
Ing. Petr Očko, Ph.D. (lecturer)
PhDr. Pavla Vizváry, Ph.D. LL.M. (lecturer)
Guaranteed by
PhDr. Petr Škyřík, Ph.D.
Division of Information and Library Studies – Department of Czech Literature – Faculty of Arts
Contact Person: Mgr. Sabina Kubisová
Supplier department: Division of Information and Library Studies – Department of Czech Literature – Faculty of Arts
Timetable
Sat 6. 10. 10:00–16:40 D33, Sat 27. 10. 10:00–16:40 D33, Sat 24. 11. 10:00–16:40 D33, Sat 8. 12. 10:00–16:40 D33
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 20 student(s).
Current registration and enrolment status: enrolled: 0/20, only registered: 0/20, only registered with preference (fields directly associated with the programme): 0/20
Abstract
Upon successful completion, students will be able to:
describe the organization, its subsystems, processes and operations, culture,
name and use basic tools and techniques of auditing,
select and apply selected tools of audit work (flow chart, guided interview, questionnaire, etc.),
describe the critical points in the flow of information,
assess the possible impacts of the proposed solution,
explain the difference between internal audit and external audit,
explain the nature of internal audit,
perceive information audit as a strategic component of knowledge management in organization,
present the results of the audit work,
identify the importance of the audit and rating for the functioning of the economy, especially in terms of   economics of information,
describe the main type situation of information asymmetry in the economy,
understand their relationship to principles of auditing and rating   in the market environment,
explain the causes of the major financial crisis that affected the world economy in terms of   economics of information
identify the role of rating and audit in  them.

Part of the course will be the practical implementation of some parts of the audit.
Key topics
  • I) Theory and the importance of information audit in the management of the organization, organizational structure and management
  • Management - information policy of organizations, different types of policies depending on the type of organization, organizational culture and identity, learning organization, audit corporate culture
  • Organization's strategy and management strategy - vision, strategy, strategic analysis / audit as a tool for strategy formulation, change management / innovation
  • II) Internal audit, management and main principles of the information audit
  • The main tools of the audit work, internal audit tools, ethical overlap of auditor's work.
  • Audit as a modern tool of analysis and management of information resources, information services and information flows within the organization.
  • The information audit as a tool for knowledge management organization.
  • Resource management - process analysis ( information flows, data management)
  • Online audit - an introduction to audit the web and social networks
  • III) Organizational analysis
  • Neighborhood of organizations - macro / micro environment, the globalization of markets, the changing environment and the speed of change, SWOT, PEST and other analyzes and the influence of the environment on the internal operations of the organization.
  • Analysis of competitive environment and internal analysis - Analysis of productivity, portfolio analysis, resource audit, financial analysis, audit of the organization culture.
  • II) The economic role of information
  • Economics of information - the basic concepts of information economics, information asymmetry and its economic implications, moral hazard and adverse selection, concept rating and audit in terms of economics of information.
  • Rating and audit in the role of information in the economic environment - the economic importance of rating and audit, role of rating in financial markets in a global financial crisis and the role of rating and audit in them, information asymmetry and large global financial crisis.
Study resources and literature
    required literature
  • Buchanan, S.; Gibb, F. The information audit: an integrated strategic approach. International journal of information management, 1998, vol. 18, iss. 1, pg. 29. ISSN 0268-4012
  • 4) Frost, R. B., Choo, C. W. Revisiting the information audit: A systematic literature review and synsthesis. International Journal of Information Management, 2017, č. 37, s. 1380-1390, dostupné z Elsevier
  • Griffiths, P. Information Audit: Towards common standards and methodology. Business Information Review, 2012, č. 1, dostupné z Sagepub
    recommended literature
  • Dombrovská, M. 5 P informačního auditu. ITlib – Informačné technológie a knižnice, 2017, č. 3 (v tisku – bude aktualizováno)
  • Dombrovská, Michaela, Petr Očko a Petr Zeman. Informační audit – cesta k rozvoji znalostní organizace. Ikaros [online]. 2005, roč. 9, č. 9 [cit. 31.05.2014]. ISSN 1212-5075. Dostupný z: http://www.ikaros.cz/node/2001
  • Henczel, S. M. The information audit as a first step towards effective knowledge management. Inspel (IFLA) [on-line], 2000, č. 3/4, dostupné na http://www.ifla.org/VII/d2/inspel/00-3hesu.pdf
  • SEDLÁČKOVÁ, Helena and Karel BUCHTA. Strategická analýza. 2. přeprac. a dopl. vyd. Praha: C.H. Beck, 2006, xi, 121. ISBN 8071793671. info
Approaches, practices, and methods used in teaching
Theoretical training, practical exercises, group task solution. Classes take place in blocks.
Method of verifying learning outcomes and course completion requirements
75% attendance, group work on the assignment, group presentation task (partial information audit in a selected organization) - in the 3rd or 4th meeting. The same methods are for both forms of study due to the block lessons in weeks for combined students.
Language of instruction
Czech
Teacher's information
Další doporučená literatura a zdroje 1) Bawden, D., Robinson, L. Úvod do informační vědy. Brno: Flow, 2017 2) Botha, H., Boon, A. The Information Audit: Principles and Guidelines. Libri [on-line], 2003, vol. 53, s. 23–38, dostupné na http://librijournal.org/pdf/2003-1pp23-38.pdf 3) Buchanan, S., Gibb, F. The information Audit: An Integrated Strategic Approach. International Journal of Information Management, 1998, č. 1, s. 29–47 4) Burk, C. F., Horton, F. W. InfoMap: A Complete Guide to Discovering Corporate Information Resources. Prentice Hall, Englewood Cliffs, 1988 5) Dvořáček, J. Audit podniku a jeho operací. Praha: C. H. Beck, 2005 6) Ellis, D., Barker, R., Potter, S., Pridgeon, C. Information Audits, Communication Audits and Information Mapping: A Review and Survey. International Journal of Information Management, 1993, č. 13, s. 134–151, dostupné na https://www.journals.elsevier.com/international-journal-of-information-management 7) Hanzelková, A., Keřkovský, M., Vykypěl, O. Strategické řízení. 3. přepracované vydání. Praha: C. H. Beck, 2017 8) Henczel, S. M. The information Audit: A Practical Guide. Mnichov: K. G. Saur, 2001 9) Holman, R. Ekonomie. 6. vydání. Praha: C. H. Beck, 2016 10) Mezinárodní rámec profesní praxe interního auditu. Český institut interních auditorů [on-line], 6. 7. 2015, dostupné na http://www.interniaudit.cz/ippf/interaktivni-prehled.php 11) Očko, P., Dombrovská, M. Informační audit – teorie a praxe v České republice. Inforum [on line], Albertina icome Praha, 2006, dostupné na http://www.inforum.cz/pdf/2006/Ocko_Petr.pdf 12) Očko, Petr. Ekonomika podniku: Ekonomika podniku v éře informační společnosti. Informacniveda.cz [on-line], 4. 9. 2009, dostupné na http://www.informacniveda.cz/article.do?articleId=1136 13) Orna, E. Practical information policies: how to manage information flows in organisations. Aldershot: Gower, 1990 14) Orna, L. Information policies for profitable information management: pratical steps. In Horton, F. W., Pejova, Z. Consultancy on Strategic Information Planning. Lublaň: International Center for Public Enterprises in Developing Countries, 1993 15) Vo-Tran, H. Adding Action to the Information Audit. The Eletronic Journal Information Systems Evaluation, 2011, č. 2, s. 167–282 16) Zákon č. 93/2009 Sb., o auditorech a o změně některých zákonů (zákon o auditorech), ve znění pozdějších předpisů 17) Zákon č. 320/2001 Sb., o finanční kontrole ve veřejné správě a o změně některých zákonů (zákon o finanční kontrole) 18) Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších přepisů
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017.
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