On-line Audit

Vlad Stanciu ()
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Vlad Stanciu: Valahia University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 1, 231-237

Abstract: The audit appeared as a consequence of the requirements to have an objective assessment of how management operates. If initially it was strictly applied in finance, it proved effective in other non- financial areas, such as security, IT systems performance or environmental aspects. IT infrastructure has infiltrated all branches of economic processes. IT Infrastructure audit is a demand for significant improvement of business process performance. In this paper I have tried to draw attention to the increasing importance of online audit, during last years.

Keywords: Online audit; audit continuous audit; IT system; database (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:3:y:2013:i:1:p:231-237

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