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Impact Of Information Technologies In Financial Audit

Author

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  • Gheorghe Mirela

Abstract

The integration on a growing scale of the IT in accounting systems interacts with audit process with relevant follow-ups: - Computer aided techniques replace the old (manual) techniques of auditing. - The overall risk of the company has been increased (specific risks of the IT environments) thus the assessment of the IT system has become compulsory in order to assure the reliability of data in the audit process. Finally, IT instruments represent an important support for an auditing mission. The more complex techniques and the more specialized software represent a natural response to the need of the modern auditing. The symbiosis ‘audit - IT ‘ is a result of actual accounting, an accounting impregnated with IT for processing data.

Suggested Citation

  • Gheorghe Mirela, 2006. "Impact Of Information Technologies In Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-30.
    • Handle: RePEc:alu:journl:v:2:y:2006:i:8:p:30
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    Citations

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    Cited by:

    1. Cristina CARANICA, 2016. "Research Regarding the Use of IT Instruments in Financial Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-95, January.

    More about this item

    Keywords

    accounting system; audit; accounting; computer techniques;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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