Summary:
Nowadays, an increasing number of businesses are now dependent on information
systems for action and survival. This trend could not leave unaffected the
scope of auditing. The purpose of this paper is to highlight the importance of
computer-assisted audit tools (Computer Assisted Audit Tools - CAATs) as well
as the study of continuous auditing (continuous auditing), the conditions of
application and the systems that support it. All those studied in the context
of the conduct of the audit and works mainly in the effort to prevent, discover
and fight fraud. An attempt to unlock the value of the sampling and to
highlight some of the real issues facing both managers of the process, and the
auditors, is taking place. As part of this work, beyond the literature review
conducted and through which questions are raised about the nature of audit work
and audit technologies, a survey that shows the reality of Greek firms
regarding internal control and continuous auditing is presented. The last
chapter presents the general results of the study and discussion of the
statistical results of the survey mentioned above.
Keywords:
Auditing, Continuous auditing, Fraud prevention, Sampling, Audit tools
