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Financial Auditing in an E-Business Environment

  • L. D. Genete
  • Al. Tugui
Conference paper
Part of the Lecture Notes in Electrical Engineering book series (LNEE, volume 28)

Abstract

This study has the purpose to specify the main changes determined by e-business in the field of financial audit. The importance that e-businesses have gained in the last years and also its potential have convinced many companies to embrace this method when completing their activity totally or partially. Under the circumstances the auditor’s mission becomes more and more complex, being forced to handle equally both the specific verifications for financial activity and the information systems used, involving in this case the use of various and complex technologies. This study presents the audit’s phases and their approach in an e-businesses environment.

Keywords

Virtual Environment Enterprise Resource Planning Online Transaction Audit Mission Audit Company 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media, LLC 2009

Authors and Affiliations

  • L. D. Genete
    • 1
  • Al. Tugui
    • 1
  1. 1.Business Information System Department“Alexandru Ioan Cuza” University of IasiRomania

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