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How Financial Auditors Use Caats And Perceive Erp Systems?

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  • CARDOS Vasile-Daniel

Abstract

The adoption, implementation and expansion of complex information systems [IS] have an important impact on organizations. To cope with this situation, financial auditors need to use more and more computer-assisted audit techniques [CAATs] especially when auditing organizations with complex information systems such as Enterprise Resource Planning [ERP] in place. In this article we investigate the way Romanian financial auditors use CAATs during their mission and their perception regarding the effects of ERP systems on financial accounting and reporting system evaluation. Results show that even though financial auditors consider that the existence of an ERP system is influencing at least “to a great extent” their ability to evaluate the client’s information system, they are not using CAATs to the same extent.

Suggested Citation

  • CARDOS Vasile-Daniel, 2010. "How Financial Auditors Use Caats And Perceive Erp Systems?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 490-495, July.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:490-495
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    References listed on IDEAS

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    1. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
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    More about this item

    Keywords

    financial auditors; CAATs; ERP;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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