The financial auditor facing... the electronic signature

Author:PhD. Adrian MUNTEANU

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Keywords:data security, editing invoices, WORM suport, minimal criteria, audit

Abstract:
Even if the tone of our paper oscillates between pessimism and optimism, I will attempt to outline the necessity for auditing accounting information systems. \r\n\r\nUntil mid-2003, in Romanian laws, there was no mention of information system auditing. Certified accountants and financial auditors should have covered this field only through the professional auditing standards adopted. For most professionals, domestic financial audit tasks focus on financial statements control and not on the means through which these results were achieved. Order no.1077/2003 of Ministry of Finance was issued, concerning the conditions in which the fiscal invoices with special printing, number assigning status, used in accounting and finance, shall be edited in single copy. OMF 1077 is the first normative act which makes reference to information systems auditing even though it is limited to the third-party audit of the system security plan of a company by a CISA (Certified Information Systems Auditor). \r\n\r\nBut it is ambiguous to put in place this act which refers to the electronic signature, because information systems risks are not eliminated and financials auditors must solve new problems.\r\n

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