METHODS AND TECHNIQUES FOR AUDITING THE COMPLIANCE OF THE ACCOUNTANCY INFORMATION SYSTEMS WITH THE MINIMAL LEGAL PREREQUISITES
Supp/2008 , p409..419
Author(s):
Gheorghe POPESCU
Cristina Raluca Popescu
Keywords:
Compliance audit, minimal criteria, audit methods, audit techniques, software, financial and accounting activity
Abstract:
The attempt made at the beginning of the '90s by the Accountancy Consultative College, by the academic environment and by the main accountancy information systems producers, of providing a certification mechanism of the financial and accounting information systems that could be used by the economic entities in order to ensure proper accountancy management, was initially concretized in defining some mandatory minimal criteria with which the accountancy information systems should comply. Such have been improved in time. The current minimal criteria regarding the software used in the financial and accounting activity are defined in section G of Order no. 1850 of December 14th, 2004, on the financial-accountancy registers and forms. In the present paper several methods and techniques will be provided, to be used by the auditor of the accountancy information systems in order to audit the compliance of various categories of software used in the financial and book-keeping activity grounded on such legal prerequisites.
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