Resumen

RODRIGUEZ DEL CRISTO, Leonor  y  MARTIN BERNAL, Guillermo. Considerations on the use of the systems automated accountants in the financial audits. Cofin [online]. 2025, vol.19, n.1  Epub 01-Ene-2025. ISSN 2073-6061.

Today in day the development of the technologies of the information and the communications lead to the use of the systems of information like main tools for the development of the work. To have the systems automated accountant in the Financial Audits allows to consult the enough information to check the effectiveness of the operations as for their dependability and security to provide the reasonable security as the base of an audit verdict. At international level they have tools for the Analysis, Extraction and Audit of Data that it provides functionalities to apply numerous and good practical in the Techniques of Attended Audit with Computer (TAAC) universally accepted for Based Audits in Data or Transactions. In our country for the realization of financial audits doesn't prepare in the whole national system of audits, of tools developed for the analysis and extraction of data, although it is possible to enlarge the analysis, evaluation and verification starting from the informations that can be obtained of the systems automated accountants.

Palabras clave : financial audit; transactions; accounting; modules.

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