Abstract

GOMEZ-MENESES, Fabio Enrique. Digital Competence in Auditing. Support or Burden on the Professional Practice of Auditors. Cuad. Contab. [online]. 2014, vol.15, n.37, pp.135-151. ISSN 0123-1472.

Information and communication technologies (ICT) are currently a priceless tool in the development of each and every single activity performed by people and companies. Public accounting, as a profession, has not been a stranger to this influence: from the use of the simplest accounting and auditing applications in small companies, to the most complex Enterprise Resource Planning (ERP) systems for management and reviewing of accounting and financial information of large companies. Taking this context into account, in this work the technological competence level of a sample of auditors, in the course of their duties, in the city of Bucaramanga, is characterized, to analyze whether ICT's are a support or a burden in their professional development. Unfortunately, the results found in the course of the research are negative, regarding the technological level of the auditors, contrasting the technological horizon of the companies where these professionals work.

Keywords : auditing; information and communication technologies; digital competence; accounting profession; auditing; information and communications technologies; accounting; accounting as profession.

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