A NEW WAY OF AUDITING – AUDIT IN KNOWLEADGE BASED ...

Annals of the University “Constantin Brâncuşi”of Tg-Jiu, No. 1/2008, Volume 3,
ISSN: 1842-4856
economy determines the change of the auditor’s status, namely from specialist to generalist
(the specialization could disappear or the client could demand another type of service).
Therefore, we notice a change, we can say a historical one, in which the virtual is equal to the
real and even exceeds it.
In such situations the audit must have in view the following aspects:
− providing the adequate framework, based on informatics technology integration, so that
the activities accomplished during the carrying on of the project should be in accordance to
the
objectives and terms of accomplishing, approved at institutional level at the project
substantiation;
− the accordance to the program demands;
− the recording of some technical difficulties during the project;
− the activity modernization as a result of the new technology implementation;
− the technical solution reliability and the implementations of the system functioning on the
increase of the activity quality;
− the training degree of users, related to the need of achieving the performance level required
by the new approach, analyzed from the point of view of the impact with the new
technologies;
− the existence and the observance of the standards regarding system security, as well the
quality oftechnical and methodological support.
An informatics environment could offer the auditors the possibility of additional
processing, by providing the information solicited in formats requested by the auditor, in
order to interpret or use them as input data for specialized programs of audit assisted by
computer.
As a management tool data audit work should help organizations make best use of
data in order to obtain the necessary information, often through the development of an
information strategy. Data audit as part of the information audits indirectly:
- aid management decision making
- support and encourage competitive advantage
- enable organizations to adapt and change
- facilitate organizational communication
- encourage use of, and investment in, IT
- contribute to the value of manufactured products
In order to develop ah high quality audit, the auditor must know the main goals of the
audited organization and to determine the concordance between realities and the
expectations.
3. Conclusion
In the case of computerization of a significant part from the entity activity, there is
necessary the evaluation of the informatics system usage influence upon the audit risks,
having in view the aspects related to the test relevance and credibility. The informatics
system complexity is granted by a series of relative features at: the transaction volume, the
procedures of data validation or of data transfers among applications, automatic engendering
of transactions, the communication with another applications or informatics systems, the
complexity of calculation algorithms, the utilization of some information coming from
external data sources without their validation.
In the first step, characterized by the utilization of some informatics procedures
complementary to the traditional procedures for a series of specific activities: the data
collecting and proper processing, the documentation of audit tests, the result interpretation,
the communication between auditors and the checked entity, there is noticed an evolution of
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