Issues regarding implementation of computer information technologies into auditing practices

Use of computer information technologies in audit is caused by need to increase working performance of auditors and to improve quality of an audit procedure itself. Carrying out an audit using computer information technologies has some peculiarities that concern different stages of an audit procedur...

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Bibliographische Detailangaben
1. Verfasser:	Golyash, I.
Format:	Tagungsbericht
Sprache:	eng
Schlagworte:	Application software audit Computer displays computer information technologies Data analysis data protection Economic forecasting economic security Environmental economics Information technology Instruction sets International Standard(s) on Auditing (ISA) Power generation economics Testing Transaction databases
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Zusammenfassung:	Use of computer information technologies in audit is caused by need to increase working performance of auditors and to improve quality of an audit procedure itself. Carrying out an audit using computer information technologies has some peculiarities that concern different stages of an audit procedure. In the publication hereof main issues concerning implementation of computer information technologies into auditing practices are determined, as well as there are pointed out ways to solve those issues.
DOI:	10.1109/IDAACS.2009.5342908