How Financial Auditors Use CAATS And Perceive ERP Systems?
The adoption, implementation and expansion of complex Information Systems [IS] have an important impact on organizations. To cope with this situation, financial auditors need to use more and more Computer-Assisted Audit Techniques [CAATs] especially when auditing organizations with complex information systems such as Enterprise Resource Planning [ERP] in place. In this paper the authors investigate the way Romanian financial auditors use CAATs during their mission and their perception regarding the effects of ERP systems on financial accounting and reporting system evaluation. Results show that even though financial auditors consider that the existence of an ERP system is influencing at least "To a great extent" their ability to evaluate the client's information system, they are not using CAATs to the same extent.