ARGUMENTS ON USING COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT) AND BUSINESS INTELLIGENCE TO IMPROVE THE WORK OF THE FINANCIAL AUDITOR
In the 21st century, one of the most efficient ways to achieve an independent audit and quality opinion is by using information from the organization database, mainly documents in electronic format. With the help of Computer-Assisted Audit Techniques (CAAT), the financial auditor analyzes part or ev...
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| Format: | Article |
| Language: | English |
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Universităţii "Constantin Brâncoveanu"
2014-11-01
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| Series: | Strategii Manageriale |
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| Online Access: | http://www.strategiimanageriale.ro/papers/140427.pdf |