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Auditul virtual: provocări și oportunități
Începând cu luna martie 2020, când pandemia de Covid-19 a impulsionat instituirea unor serii de măsuri, printre care și munca la distanță, s-a conturat și auditul la distanță sau cum i se mai spune “auditul virtual”. Aceasta este metoda de a realiza un audit în orice loc, nu doar la sediul auditatului, utilizând metode și tehnologii digitale, cum ar fi: video conferințe, email, telefon, etc., pentru a obține probele de audit, ceea ce generează un șir de provocări în activitatea de audit. &n...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
31 May /2023 11:18
Domeniu:
Audit
Tags:
audit intern
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