The Contribution of Information Technologies to the Financial Auditing of Organizations

19 Pages Posted: 27 Sep 2005

See all articles by TUGUI Iuliana

TUGUI Iuliana

affiliation not provided to SSRN

Alexandru Tugui

Al. I. Cuza University

Date Written: September 20, 2005

Abstract

Activities in all fields of activity are increasingly supported by the information and communication technologies.

This study is the result of a research financed by the grant, called "FINAUDIT - information product for auditing the financial statements of economic agents". Thus, our research team developed an information product prototype for auditing financial statements, which enabled us to achieve the expertise required for setting some limits of the applicability of the information and communication technologies to this field of activity.

Therefore, we will consider the contribution of certain technologies, like electronic signature, electronic invoicing and cyberspace, to the success of specific financial auditing activities, a field that benefits from a considerable human expertise.

Keywords: IT&C, Accounting, Auditing

JEL Classification: D83, L15, L86, M41, M42

Suggested Citation

Iuliana, TUGUI and Tugui, Alexandru, The Contribution of Information Technologies to the Financial Auditing of Organizations (September 20, 2005). Available at SSRN: https://ssrn.com/abstract=807244 or http://dx.doi.org/10.2139/ssrn.807244

TUGUI Iuliana

affiliation not provided to SSRN ( email )

No Address Available

Alexandru Tugui (Contact Author)

Al. I. Cuza University ( email )

Blvd. Carol I, nr . 11
B 505, FEAA
Iasi, Iasi 700505
Romania

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