The Contribution of Information Technologies to the Financial Auditing of Organizations

Activities in all fields of activity are increasingly supported by the information and communication technologies.This study is the result of a research financed by the grant, called quot;FINAUDIT - information product for auditing the financial statements of economic agentsquot;. Thus, our research team developed an information product prototype for auditing financial statements, which enabled us to achieve the expertise required for setting some limits of the applicability of the information and communication technologies to this field of activity. Therefore, we will consider the contribution of certain technologies, like electronic signature, electronic invoicing and cyberspace, to the success of specific financial auditing activities, a field that benefits from a considerable human expertise