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The Paradigm of Information Technology and CAATTs in the Modern Internal Audit

Author

Listed:
  • Spãtariu Elena Cerasela

    (OvidiusUniversity of Economic Studies, Constan?a)

  • Carata? Maria Alina

    (Bucharest University of Economic Studies)

Abstract

This paper evaluates the role of information technology and CAATTs and the way they could increase companies’ effectiveness in the near future. Our study focuses on the global trend of adopting new technologies at a large scale in internal audit in order to produce high qualitative audit results. The present paper highlights the necessary changes faced by companies during the CAATTs’ adoption process. Organizations arrive to change their conduct of business and to promote efficiency above all. The conclusion of our study states that new technologies and CAATTs do have a significant impact on internal audit and risk management as well as on corporate governance as a whole. Moreover, our findings demonstrate that auditors should be prepared to use effectively those techniques and tools by increasing their skills and core competencies concerning auditing and data analysis and especially their capacity to understand and foresee risks.

Suggested Citation

  • Spãtariu Elena Cerasela & Carata? Maria Alina, 2013. "The Paradigm of Information Technology and CAATTs in the Modern Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1496-1500, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1496-1500
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    More about this item

    Keywords

    internal audit; risk management; CAATTs; information technology; computerized audit;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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