DIGITAL TRENDS IN AUDIT

The digitization of the financial-accounting analysis is a process in progress with new approaches through the implementation of intelligent IT tools. The audit of the economic situations has already taken the step to another level by moving the specific processes in the online area, by eliminating the samples and by continuously monitoring the essential indicators from all levels of an organization. Audit reports have the primary role of reflecting the health of economic mechanisms by processing an extended volume of more or less standardized data; the evolutions of Big Data Analytics, Business Intelligence or Artificial Intelligence systems for economic analysis and reporting already come with practical solutions, but it also brings a series of ethical, adaptability or security dilemmas. The present article aims to analyze the main trends of the intelligent working tools adopted by the audit in the practice of the big cabinets as well as of those manifested in the field of information processing dedicated to the strategic organizational management. The research takes into account the influence of the contextual determinants given by the new institutional regulations and transformations at a global level for the supervision of the statutory audit, as well as the efforts to adapt the specific standards and legislation. The obtained results converge towards the idea of gradual adoption of the techniques of intelligent processing of the financial-accounting data in the conditions of respecting a rigorous discipline meant to confer the main role of the audit, namely, guardian of the correct and verifiable information.