Journal of Accounting and Management Information Systems (JAMIS)


Features of the audit activity in an IT environment

6/2003 ,   p103..112

Author(s):  
Mirela GHEORGHE


Keywords:   audit, assessment risk , audit risk, Marion method.

Abstract:  
The development of the information technologies under different specialized applications and the ongoing specializing tendency of the accountants and auditors allow a complex analysis of the customer’s data, providing an increasingly efficiency and efficacy in any auditor’s work. Integrating information technology on a larger scale at the level of any organization can generate, also, risks. Today, in an informatics environment, checking and evaluating the information system, at any level, represent the “key” that offers the financial auditor trust over the data that are going to be audited.


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