The Impact of the Information Technology on the financial audit activities

Author:Dan GHEORGHE

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Keywords:information technology, audit process, audit standard, audit scope, skill, planning, audit procedures in the IT environments, applications controls, computer assisted audit techniques

Abstract:
In our society the information technology continuously expands. Starting from the massive information systems at the middle of the previous century and ending with the little systems with and increased processing powers which continuously appear on the market in an alert rhythm, the new technologies has been and are always absorbed in all the areas of activity.\r\nIn the financial environment, a series of internal and external factors determined the adoption of the information technology and transformed it in a basic instrument of any involved body. Among the essential factors which started this process we can mention the globalization, mergers, organizational changes the need to be in line with the quality standards in a continuous improvement, cost reduction, regulation requirements, market liberalization and the new created opportunities.

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