THE IMPACT OF IMPLEMENTING DIGITALIZATION IN THE FIELD OF INTERNAL AUDIT IN THE CONTEXT OF THE INCREASING COMPLEXITY OF THE SOCIO-ECONOMIC ENVIRONMENT IN THE AGRICULTURAL FIELD

The article analyzes how the use of information technologies to analyze internal audit information can generate added value for agricultural companies. With the help of audit tests performed using audit applications (risk alerts, support for different data formats, customized forms, verification of...

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Bibliographic Details
Main Authors: Dorina MOCUTA, Doina Maria TILEA, Cristina BALACEANU
Format: Article
Language:English
Published: University of Agricultural Sciences and Veterinary Medicine, Bucharest 2025-01-01
Series:Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
Online Access:https://managementjournal.usamv.ro/pdf/vol.25_1/Art66.pdf
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