The Financial Audit in the Context of Information Systems

Abstract

In the performance of financial audit there is an important amount of information and also their collection in real time, so that the audit work could be carried out with full responsibility on the basis of faithful and true documents. Article compares the data collection for the original and the new audit system, which should help to the effectiveness of the management and control of resources in the public sector.

Keywords: Financial audit, Financial information system, Local government, Successful implementation of audit.