The Need for a Systematic Audit in a Computerized Environment

Author:PhD. Dan Radu RUŞANU

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Keywords:information technology, ebussiness, risk of an audit engagement

Abstract:
In the worldwide economy, the substantial increase ion the international commerce of goods, services and the use of the electronic money was not only as volume but also as complexity.\r\n\r\nBy the spectacular development of the information and communication technologies, as well as of the Internet, the services production, commerce and supply are not prevented by the national borders, the companies having their headquarters everywhere in the world in order to gain the global or regional position on the market.

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