The role of the information system auditor in acquiring the software used in the accounting and financial activity
Author:
University professor, PhD. Gheorghe POPESCU, PhD. Veronica POPESCU, PhD. Cristina-Raluca POPESCU
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DOI:
Keywords:
accounting system, internal control system, risk, internal control
Abstract:
The use of a computer change the processing, stocking and communication manner of the financial information and can affect both the accounting system and the internal control system used by the respective entity. Consequently, a CIS environment (Computerized Information System) is often based on: a big volume of transactions – which makes difficult the error identification and correction during the processing; automatic generation, by another application, of material transactions and entries; performance of some complicated calculation concerning the financial information and/or automatic generation of material transactions or entries which cannot be (or are not) validated in an independent manner; the automat electronic exchange with other organizations, without reviewing their value or reliability.