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Einfluss der Informationstechnologie auf den Wirtschaftsprüfungsprozess

Einfluss der Informationstechnologie auf den Wirtschaftsprüfungsprozess

          
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Inhaltsangabe: Zusammenfassung: Stellen Sie sich vor, sie sind ein Wirtschaftsprüfer und müssten im Nachhinein Buchungen überprüfen, deren Entstehung bereits ein halbes Jahr zurückliegt und dessen Quelldokumente nicht mehr in Papierform vorliegen. Die Buchungen wurden in Echtzeit abgewickelt und haben Einfluss auf Unternehmen in der ganzen Welt. Fehler könnten Sie zwar mit viel Mühe und langwierigen Nachforschungen noch entdecken, aber die Auswirkungen der falschen Buchungen wären längst irreversibel. Welchen Nutzen hat der Bestätigungsvermerk über den Jahresabschluss dann noch für seine Adressaten? Es stellt sich die Frage, wie man den Wirtschaftsprüfungsprozess im Informationszeitalter verbessern und mit den Wünschen seiner Adressaten in Einklang bringen kann. Der Faktor Information gewinnt vor allem in den westlichen Industriestaaten immer mehr an Bedeutung, gleichzeitig lässt aber das Interesse an der Standarddienstleistung „Jahresabschlussprüfung" nach, obwohl es ein gesteigertes Bedürfnis nach Sicherheit gibt, dass die Informationen für die Zwecke, für die sie verwendet werden sollen, relevant und richtig sind. Unternehmen setzen auf integrierte betriebswirtschaftliche Informationssysteme, mit deren Hilfe sie redundanzfreie Datenbestände auf Echtzeit-Basis zur Verfügung haben. Ein weiterer Trend zeichnet sich mit der verstärkten Integration der Informationssysteme verschiedener Unternehmen ab. Mit dem Wechsel der Klienten zu solchen papierlosen, integrierten Online-Buchführungssystemen, muss sich auch der Prüfungsprozess verändern. Der Einfluss der Informationstechnologie auf den Wirtschaftsprüfungsprozess wird durch den Einsatz der Informationstechnologie seitens der Unternehmen und durch den Einsatz bei den Wirtschaftsprüfern selbst beeinflusst. Wirtschaftsprüfer können die Informationstechnologie nicht länger ignorieren, da von ihr die Ordnungsmäßigkeit von modernen DV-gestützte Buchführungssysteme zu einem großen Teil abhängt. Die aktuellen Veränderunge


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Product Details
  • ISBN-13: 9783838671840
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838671848
  • Publisher Date: 07 Sep 2003
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 154 gr


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