Risk.ev. – The IT mode for the practical training of F section – Audit approach
Author:
University professor, PhD Alexandru ŢUGUI
JEL:
DOI:
Keywords:
permanent file, current file, approach, materiality, informational risk, sample, assessment
Abstract:
We have heard our friend for many times who are practitioners in the financial audit area, and not only from this area, that they want some practical issues related to the area they are working in. This way, following the example of other respected magazines, we intend to present to our practitioners an interdisciplinary documentary where the IT management gives to the financial audit a series of instruments able to make easier to perform some activities related to audit engagements. \r\n\r\nThis way the Romanian financial auditor can use a demo version of the Riskev. application in order to establish the materiality, to evaluate the risks for each audited cycle and to establish the size of the samples related to these cycles.