THE INCREASING ROLE OF IT AUDITORS IN FINANCIAL AUDIT: RISKS AND INTELLIGENT ANSWERS

IF 2.1 Q4 Economics, Econometrics and Finance
G. Barta
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引用次数: 9

Abstract

Financial auditing cannot be imagined without the involvement of IT specialists since business processes are designed to be served by IT components such as ERP systems, online customer-facing applications, databases etc. Financial auditors therefore exposed to IT system and control reliance want to gain reasonable assurance that data and transactions stored in IT systems cannot be modified, access is controlled, and there is no suspicion of any fraud at business organizations. The paper tries to understand the current situation of IT audit involvement in financial auditing, interpret risks that parties face and provide some solutions by use of intelligent applications.
it审计师在财务审计中日益重要的作用:风险与明智的应对
如果没有IT专家的参与,财务审计是无法想象的,因为业务流程是由IT组件服务的,如ERP系统、面向客户的在线应用程序、数据库等。因此,暴露在IT系统和控制依赖中的财务审计师希望获得合理的保证,即存储在IT系统中的数据和交易不会被修改,访问受到控制,商业组织中没有任何欺诈嫌疑。本文试图了解信息技术审计参与财务审计的现状,解读各方面临的风险,并利用智能应用提供一些解决方案。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
0.30
自引率
0.00%
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0
审稿时长
12 weeks
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