Impact of information technology on accounting and auditing of IT

zahra mirashrafi¹

1) Faculty member of PNU

IOI Code : XYCG-AEABK
Publication : international conference of Management Elites(icme.ir)
Abstract :
    In today s world, information technology and information systems are no longer just a tool or a source of resources, but IT provides the perfect platform for the deployment of information systems and IT information systems through a process that will be executed.Development of information and communication technology, human life today and the organizations together is affectedBut perhaps less activity in today s organizations as they are doing something that accountants and accounting information system of scientific and technical consequences of this mutation is influenced.In the first part of this study, the definition of information systems, information technology and its functions, the effects of information technology on accounting and financial reporting and In the second part Zkrahmyt IT control and audit concepts and the importance of risk controls of IT and IT audit refers to role.

Keywords : it information systems it audit