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Technologies And Their Impact On Audit

Author

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  • Viorica NEACSU B.

    (University of Valahia Targoviste, Romania)

Abstract

As technology has become indispensable in any field of life and therefore in auditing, this paper aims to study the influence of technology on the audit and how this process can be improved. In an economic environment characterized by frequent changes, technological information and increasingly specialized software are essential and are an invaluable help in conducting a modern audit. Given the pace at which technology is advancing like never before, allowing organizations to process and analyze large amounts of data, the audit is driven to adapt and make profound and rapid changes. The paper analyzes the effect of technology on the skills required by auditors in order to perform a high-quality audit in a digital world.

Suggested Citation

  • Viorica NEACSU B., 2021. "Technologies And Their Impact On Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 61(1), pages 63-71, March.
    • Handle: RePEc:ath:journl:v:61:y:2021:i:1:p:63-71
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    References listed on IDEAS

    as
    1. Earley, Christine E., 2015. "Data analytics in auditing: Opportunities and challenges," Business Horizons, Elsevier, vol. 58(5), pages 493-500.
    2. Lavinia Mihaela CRISTEA, 2020. "Innovations in Financial Audit based on Emerging Technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 513-513.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit; technology; Big Data; digital world; challenges;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation

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