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The Implications Of Information Systems Audit For Financial Statement

Author

Listed:
  • Andrei-Mirel Florea

    (ACEAR – Galati)

  • Riana-Iren Radu

    (Dunarea de Jos University of Galati, Romania)

  • Iuliana Oana Mihai

    (Dunarea de Jos University of Galati, Romania)

Abstract

The dependence on the information technology (IT) is a common feature of all modern organizations. This dependence characterizes the private and public sectors, regardless of their mission, industry, geographical location, or type of organization. In this context, a successful organization, efficiency in operation, performance and quality are essential in order to reliably support the activity, which makes it necessary for the organizations to ensure the proper and efficient use of information technology. The compliance with the applicability of the regulations and standards of IT audit can help organizations to achieve all these goals.

Suggested Citation

  • Andrei-Mirel Florea & Riana-Iren Radu & Iuliana Oana Mihai, 2015. "The Implications Of Information Systems Audit For Financial Statement," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 320-325.
    • Handle: RePEc:ddj:fserec:y:2015:p:320-325
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    File URL: http://www.rce.feaa.ugal.ro/images/stories/RCE2015/Finante-Contabilitate/FloreaRaduMihai.pdf
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    References listed on IDEAS

    as
    1. Professor Doctor Negoescu Gheorghe & Lecturer drd. Radu Riana Iren & Lecturer Doctor Ioana Lupasc, 2010. "Some Considerations on the Measures to Counter the Risk of Bankruptcy for Small and Medium Enterprises during the Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1731-1736, May.
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    Cited by:

    1. Marian Socoliuc & Veronica Grosu & Elena Hlaciuc & Silvius Stanciu, 2018. "Analysis of Social Responsibility and Reporting Methods of Romanian Companies in the Countries of the European Union," Sustainability, MDPI, vol. 10(12), pages 1-37, December.

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