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On-line Audit

Author

Listed:
  • Vlad Stanciu

    (Valahia University)

Abstract

The audit appeared as a consequence of the requirements to have an objective assessment of how management operates. If initially it was strictly applied in finance, it proved effective in other non- financial areas, such as security, IT systems performance or environmental aspects. IT infrastructure has infiltrated all branches of economic processes. IT Infrastructure audit is a demand for significant improvement of business process performance. In this paper I have tried to draw attention to the increasing importance of online audit, during last years.

Suggested Citation

  • Vlad Stanciu, 2013. "On-line Audit," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 231-237, January.
    • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:231-237
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