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

Author

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  • Marilena Zuca
  • Alice Tinta

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.

Suggested Citation

  • Marilena Zuca & Alice Tinta, 2018. "The Contribution of Computer Assisted Auditing Techniques (CAAT) and of the Business Intelligence Instruments in Financial Audit," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 183-191, March.
    • Handle: RePEc:khe:scajes:v:4:y:2018:i:1:p:183-191
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    More about this item

    Keywords

    Financial audit; CAAT; business intelligence systems; software for auditing; spreadsheets; audit evidence; opinion;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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