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ABSTRACT. INTOSAI holds that as information technology has advanced, organizations have become increasingly dependent on computerized information systems to carry out their operations and to process, maintain, and report essential information. PCAOB maintains that the components of a potential significant account or disclosure might be subject to significantly differing risks. DiNapoli says that management has a role in making sure that the individuals performing the work have the skills and capacity to do so. COSO observes that no system of internal control can guarantee that all control weaknesses that may result in material errors will be prevented and detected.

 

LUMINITA IONESCU
Spiru Haret University
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