Informatization of the specific activities in the financial audit

Author:Univ. prof., PhD Alexandru ŢUGUI, Univ. prof., PhD. Iuliana GEORGESCU, PhD. student Vali Şerban GREAVU

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Keywords: informational product, interface, audit file, evidences, advantages, disadvantages

Abstract:
In the current study we propose a model for an IT product to help the audit team and the audited entity in their audit work and with the exchange of information of a financial - accounting and legal nature. \r\n\r\nThe FINAUDIT product considers an interface for an on-line dialogue with the audited entity which will allow the auditor to develop in a rapid manner the audit file (both the permanent and the current one) based on the evidences provided by the audit client in any electronic format. \r\n\r\nWith this prototype it is ensured a high level of communication between the two contractual parties, as well as a voluntary division of the specific activities, at the same time with the computerization of all the necessary information in order to obtain the audit file (at request) for a specific audit engagement.

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