DIGITALIZATION PERSPECTIVES ON FINANCIAL AUDIT

Currently, the financial audit process is carried out in an anachronistic manner by professionals in the field. Digitization is, in itself, a way to start dealing with the problems we have created in the past. The aim of the article is to try and highlight the benefits of a digitized process of automatic data processing in a financial audit. Digitization uses a number of integrated and complementary tools. This will help us address the future needs of financial auditors in fundamental ways, using "external" thinking to digitize end-to-end processes so that they truly meet the needs of customers and the market. The need to adopt integrative applications that have a good functioning and flexibility of the processes appears in a globalized environment with more and more varied accounting programs. For this, the easy, simple, accessibility of those interested, able to adapt to legislative changes and new technologies quickly must be taken into account, while also displaying transparent information, low implementation costs, protection from cyber attacks and last but not least to contribute to the elimination of tax evasion and a better management.