Auditing Integrated Systems : Romanian Realities

The tone of our paper oscillates between pessimism and optimism as, although we will attempt to outline the necessity for this field of activity, we will not omit the sad state of technological growth/development in the Romanian businesses, all within the context of an accelerated/rapid technological development/growth worldwide. The added value of this paper consists in the discussions over both ERP systems implementation and their auditing. In the case of the implementation of an integrated system the decision-making process is determined by the problems arising from the intra-corporate collaboration and interaction, but especially from their isolation. Any implementation of an ERP solution will have a strong effect at the company level. Consequently, these implementations must be monitored and audited in order to ensure the success of such an endeavour, since they imply higher risks than in the case of accounting, payment or classical fixed assets management applications