COMPARATIVE ANALYSIS BETWEEN THE AUDIT TOOLS IN IT ENVIRONMENTS
Supp/2008 , p42..53
Author(s):
Pavel NĂSTASE
Corina IONESCU
Keywords:
Computer assisted audit techniques, risk assessment, IT environment, audit tools
Abstract:
The main purpose of this paper is to emphasize the features of audit processes in IT environments and to present a comparative analysis of the audit tools in IT environments. First, the authors present the current situation of the financial auditing missions under the extensive use of IT. The audit of the accounting information generated by the utilization of information systems requires not only the expression of an opinion regarding the reliability of the financial statements but also detecting the errors processed within the system. The second focus is to show how risk assessment can be performed and how efficient controls can be implemented in order to minimize the risks generated by the IT environments. Third, the authors present the contribution of computer assisted audit techniques in increasing the efficiency of a business and what does the future implementation of on-line audit involve. The last part concentrates on the potential weaknesses of the audit process in IT environments, by presenting cases which generated major corporate and accounting issues because of the frauds committed inside the organizations using the information systems.
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