Scientific and Technological Development and its Impact on Auditing and Control of Management

• Main Authors: Maricela Arias-Madrazo, Rafael Domingos-Sapilinha
• Format: Article
• Language: Spanish
• Published: Universidad de Oriente 2016-06-01
• Series: Anuario de la Facultad de Ciencias Económicas y Empresariales
• Subjects: procesos informáticos; auditoría; control; prevención.
• Online Access: http://revistas.uo.edu.cu/index.php/aeco/article/view/1340

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.