Priorities and Rigors of Using the Information Technology in the Financial Audit

Author:PhD. Laura-Diana GENETE



Keywords:financial audit, information technologies, specialized application, risk, auditors

In the last years, the changes experienced in the manner of accomplish the activity of a company, using informational technologies, have necessarily leaded to changes in completing financial audit, from the verified situations point of view and although from the perspective of completing the specific missions. \r\n\r\nThis phenomenon, consecrated in other countries with a wide experience in audit, was starting in Romania too, through the development or acquisition of the specialized applications for audit, very important in the context of organizations development and International Standards for Audit implementation. At this moment, in our opinion, it is almost impossible to make a good verification of the organization’s activity without information technologies, allowed for firms used accounting applications for their activity. This necessity is motivated too, by the variety of these applications, from autonomous systems to those partial integrated and to enterprise resource planning, adapted to their activity in many cases. \r\n\r\nThis study established for purpose, first, an analysis of the level the informational technologies are used to complete the financial audit in Romania, in present, based on a research among the domain`s specialists, preceded by a short presentation of the stages of using information technologies in audit in other countries and the position in the top of the most important applications in the field.