The It Audit – A Legal And Performant Form Of Public Audit With Increased Relevance In The Current Macroeconomic Context

Florina-Maria Tăvală ()
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Florina-Maria Tăvală: Faculty of Economic Sciences, Financial Department, “Lucian Blaga” University of Sibiu

Jurnalul de Studii Juridice, 2017, vol. 1-2, issue 12, 55-64

Abstract: In the current post-crisis macroeconomic context, the Supreme Audit Institutions (ISA) through their expertise should become effective detectors of producing systemic imbalances, initiators of systems corrections, financial guarantors of order in the system, tools to create public trust, but also a macroeconomic stabilizing force. Both financial audit, but especially the performance audit should shift to new areas. In this regard, the paper presents in detail modern methods of approaching the audit activity at ISA, such as the IT audit.

Keywords: IT audit; public audit. (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:1-2:y:2016:i::p:55-64

DOI: 10.18662/jls/5

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