Competente digitale in colectarea si interpretarea probelor de audit

The paper proposes a critical analysis of how Robotic Process Automation (RPA) technologies contribute to the performance of financial audit missions, mainly in the phases of evidence collection, classification, and interpretation. As support solutions or even viable options to replace the human fac...

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Veröffentlicht in:	Audit financiar (Bucharest, Romania ) Romania ), 2024, Vol.22 (3(175)), p.498-509
Hauptverfasser:	Tofan, Dragos Ovidiu, Airinei, Dinu
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting - Business Administration Economy ICT Information and Communications Technologies
Online-Zugang:	Volltext
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