The Contribution of Computer Assisted Auditing Techniques (CAAT) and of the Business Intelligence Instruments in Financial Audit

Marilena Zuca () and Alice Tinta ()

Academic Journal of Economic Studies, 2018, vol. 4, issue 1, 183-191

Abstract: The process of selecting, analyzing and structuring the most relevant information is not an easy task for the financial auditor to look for the most appropriate tools. In the absence of information systems, the auditor together with the management will never get realtime information in order to make effective decisions. Business intelligence systems help to make decisions efficient and to increase productivity of the economic entity. Thus, generating correct, pertinent and actual information, that can be checked by the auditor and improved by the management.

Keywords: Financial audit; CAAT; business intelligence systems; software for auditing; spreadsheets; audit evidence; opinion (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:4:y:2018:i:1:p:183-191

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