L’audit interne dans un milieu informatisé

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Quand l'auditeur réalise un audit informatisé, il utilise ce que l'on nomme les techniques d'audit assistées par ordinateur (TAAO) (Computer Assist Audit Techniques (CAATS)), qui sont un ensemble de méthodes qui offrent à l'auditeur des moyens efficaces pour tester le contrôle des applications informatiques, et cela nécessite des ...


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