IT Implementation Challenges in Accounting and Auditing
IT Implementation Challenges in Accounting and Auditing

Author(s): Maša Georgiev, Kristina Spasić, Ana Milijić
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Information technologies; Audit; Audit of information systems
Summary/Abstract: The application of information technologies in the business of modern organizations is taken for granted today. The sustainability of an organization without the implementation of information technologies in almost all business functions of that organization is not possible. An information system designed in this way is subject to frequent errors and data loss, so permanent internal and external monitoring is necessary. Consequently, a completely new profession is developing, which is the auditing of information systems. The audit of information systems is complicated, and the field of its action is much wider than the audit of financial statements. The domain of information systems audit is both accounting and non-accounting information systems. This paper deals with defining the subject and role of information system audit.

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