Scientific and Technological Development and its Impact on Auditing and Control of Management
Keywords:
computer processes, audit, control, prevention.Abstract
Science and technology have been essential elements in the development of society; evidence of this is the Computing converted determinant of progress in all branches of knowledge. The relationship between computers and auditing is significant, given its role to monitor and control their systems and assets, and its use as a tool. Therefore, the objective of this research is to analyze the role of information systems in the audit, using the method of analysis-synthesis and logical historical, concluding that it is not only the use of information technology in audit, but the computer audit is feasible and possible to reduce costs, improve quality of information, fraud prevention and social satisfaction.Downloads
Published
Issue
Section
License
Esta revista proporciona un acceso abierto inmediato a su contenido, basado en el principio de que ofrecer al público un acceso libre a las investigaciones ayuda a un mayor intercambio global de conocimiento.
This journal provides immediate open access to its content, based on the principle that providing the public with free access to research supports a greater global exchange of knowledge.