TECHNOLOGIES AND THEIR IMPACT ON AUDIT

Viorica NEACSU B. ()
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Viorica NEACSU B.: University of Valahia Targoviste, Romania

Internal Auditing and Risk Management, 2021, vol. 61, issue 1, 63-71

Abstract: As technology has become indispensable in any field of life and therefore in auditing, this paper aims to study the influence of technology on the audit and how this process can be improved. In an economic environment characterized by frequent changes, technological information and increasingly specialized software are essential and are an invaluable help in conducting a modern audit. Given the pace at which technology is advancing like never before, allowing organizations to process and analyze large amounts of data, the audit is driven to adapt and make profound and rapid changes. The paper analyzes the effect of technology on the skills required by auditors in order to perform a high-quality audit in a digital world.

Keywords: audit; technology; Big Data; digital world; challenges (search for similar items in EconPapers)
JEL-codes: M40 M42 Q55 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:61:y:2021:i:1:p:63-71

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