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The Great Change in Romanian Audit Field Sustained by IT Procedures

机译：信息技术程序支持罗马尼亚审计领域的巨大变化

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While traditional audit take past as a guide, the BRA approach creates value; the traditional approach is 'transactions based', the new audit is risk based that offers effectiveness, efficiency, client service, better corporate governance and consistency to whole business processes. This new model of audit allows the auditor to make comments and advices for the entity's management regarding business risks and the implications of those risks, providing an added-value client service. Using the informatics technology, IT, BRA gives improvement to the efficiency and effectiveness of the risk management, internal controls, and corporate governance of its client. In this article we present to you an IT program that facilitates the identification of the business' weakness, the level of business major risk. We consider that a properly designed risk-based audit informatics programs increase audit efficiency and effectiveness.
机译：尽管传统的审计以过去为指导，但是BRA方法却创造了价值。传统方法是“基于交易”，新的审计是基于风险的，可提供有效性，效率，客户服务，更好的公司治理以及整个业务流程的一致性。这种新的审计模式使审计师可以为企业管理层提供有关业务风险及其隐含影响的评论和建议，从而提供增值客户服务。通过使用信息技术，IT，BRA可以改善其客户的风险管理，内部控制和公司治理的效率和效力。在本文中，我们向您介绍一个IT程序，该程序有助于识别业务的弱点，业务主要风险的级别。我们认为，设计合理的基于风险的审计信息学计划可以提高审计效率和效力。

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