The Impact of the Informational Technologies on the Audit Process

Abstract

Most of the economical entities, including small &middle enterprises, are based on informational technologies torecord and edit the economical operations. As a result of theimpressive progress in this domain, even the companies with arelatively simple activity use computers with informationalprograms for their accounting processes. As they evolve, theeconomical entities perfect their informational technologysystems in order to answer to the increasing need forinformation. In present, using complex network environments ofcertain centralized informational technologies functions iswidely spread within the economical entities. As a consequence,the audit mission adapts itself to the requirements of theinformational technologies systems.

Keywords

• Informational technologies
• Audit mission
• Data processing
• Audit software