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Research Regarding the Use of IT Instruments in Financial Audit

Author

Listed:
  • Cristina CARANICA

    (Bucharest University of Economic Studies)

Abstract

Having in mind the signals from the financial auditing services market, at both national and international level, the author intended to find out which are the applications used by auditing firms in Romania and the strengths of these tools for each stage of the audit engagement, a key analysis in the context of adopting software solutions in the audit engagements. The research was conducted through a questionnaire addressed in 2015 to the financial auditors in Romania and sought their response about the benefits of using a software tool in each stage of the audit engagement. The result of the research revealed the tendency for users to use software tools also in the special audit assignments.

Suggested Citation

  • Cristina CARANICA, 2016. "Research Regarding the Use of IT Instruments in Financial Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-95, January.
    • Handle: RePEc:aud:audfin:v:133:y:2016:i:14:p:95
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    References listed on IDEAS

    as
    1. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    2. Caraiman Adrian-Cosmin, 2015. "Integrated ERP Systems at Trade Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 687-691, May.
    3. Mary B. Curtis & Elizabeth A. Payne, 2014. "Modeling voluntary CAAT utilization decisions in auditing," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(4), pages 304-326, April.
    4. Gheorghe Mirela, 2006. "Impact Of Information Technologies In Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-30.
    5. Ioan Oprean & Delia Oprean, 2006. "The Typology Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-21.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit engagement; software tools for audit; efficacy;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development

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