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L’apport de la technologie de l'information à l'audit continu : quelques pistes de réflexion et d'action

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  • Phu Dao-Le Flécher

    (UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

Abstract

Grâce à l'amélioration constante de la technologie de l'information, les données financières des entreprises peuvent désormais être produites et échangées en temps réel, ce qui accentue la pression sur la profession pour que les commissaires aux comptes actualisent leur méthodologie d'audit et y apportent des innovations. Cet article souligne la nécessité pour les commissaires aux comptes d'intégrer le concept de l'audit continu dans leur démarche d'audit à l'ère du digital, et vise à montrer comment et dans quelle mesure la technologie de l'information permet de mettre en oeuvre des procédures d'audit automatisées et ainsi d'optimiser le processus d'audit.

Suggested Citation

  • Phu Dao-Le Flécher, 2022. "L’apport de la technologie de l'information à l'audit continu : quelques pistes de réflexion et d'action," Post-Print hal-03862107, HAL.
    • Handle: RePEc:hal:journl:hal-03862107
    Note: View the original document on HAL open archive server: https://hal.science/hal-03862107
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    References listed on IDEAS

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    1. Chan, David Y. & Vasarhelyi, Miklos A., 2011. "Innovation and practice of continuous auditing," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 152-160.
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