A conscious auditor should have skills and ... attitudes besides!
Author:
University professor, PhD. Pavel NĂSTASE
JEL:
DOI:
Keywords:
professional competence, skills, attitudes, training program, education standards, IT audit
Abstract:
The speaker stated that in the accounting area, even at the national level, there is an educational program very well anchored to the accountancy requirements. More precisely, following the International Education Standards issued by IFAC, which are in force starting with 2005, the accounting universities in Romania organized several meetings with guests from France. In this country, also, there were big efforts to implement the Bologna requirements (the university program is of three years in not four years as before, followed by two years of master studies and three years of doctoral studies). Consequently, this program which is in force starting with last year, and which was very much debated also with European experts, was very well anchored in the International Education Standards issued by IFAC and was also validated by the professional bodies in Romania, including here the Chamber of Financial Auditors of Romania. \r\n\r\nIn the second part of his pre4sentation the speaker discussed the requirements of the Code of Ethics for IT audit. The Code of Ethics for IT audit was issued by ISACA, the body regulating this area. There is also CISA certification, Computer Information Systems Auditor, which value at a higher level, this part of the audit. ISACA issued IT audit standards and these standards, like the IFAC standards, contain a standard on the code of Ethics in the IT area containing seven commands. First, to implement standards, procedures and quality control standards for IT audit. There also is a Guide of good practices and a referential named COBIT, very well known at the international level, under the ISACA patronage. The second command – the audit should be made according to the professional standards and best practices, this being also true for the financial audit.\r\n