Financial Audit from Robotization to Digitization

Andreea-Cristina Savu ()
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Andreea-Cristina Savu: “Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 1138-1144

Abstract: Currently, the financial audit process is carried out in an anachronistic manner by professionals in the field. Digitization is in itself a way to start dealing with the problems we have created in the past. The aim of the article is to try to highlight the benefits of a digitized process of automatic data processing in a financial audit. Digitization uses a number of integrated and complementary tools. The need to adopt integrative applications that have a good functioning and flexibility of processes, appears in a globalized environment with more and more varied accounting programs. For this, it must be taken into account that the accessibility of those interested is easy, simple, able to adapt to legislative changes and new technologies quickly, with transparent information, low implementation costs, protected from cyber attacks and last but not least to contributes to the elimination of fraud and better management.

Keywords: robotization; digitization; financial audit; automation (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:1138-1144

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