| Paper title: |
The Impact of the Informational Technologies on the Audit Process |
| Published in: | Issue 1, (Vol. 4) / 2010 |
| Publishing date: | 2010-03-30 |
| Pages: | 67-72 |
| Author(s): | Mihaela Tulvinschi, Marian Socoliuc |
| Abstract. | Most of the economical entities, including small & middle enterprises, are based on informational technologies to record and edit the economical operations. As a result of the impressive progress in this domain, even the companies with a relatively simple activity use computers with informational programs for their accounting processes. As they evolve, the economical entities perfect their informational technology systems in order to answer to the increasing need for information. In present, using complex network environments of certain centralized informational technologies functions is widely spread within the economical entities. As a consequence, the audit mission adapts itself to the requirements of the informational technologies systems. |
| Keywords: | Informational Technologies, Audit Mission, Data Processing, Audit Software |
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