THE PREMISES CREATED BY THE INFORMATION SOCIETY FOR THE
USE OF THE INFORMATION TECHNOLOGY AND COMMUNICATIONS
                 IN THE EXTERNAL AUDIT


                    Ph.D. Vasile Dumitras, “Valahia” University, Târgoviste


SYNOPSIS

        The transition to the Information Society is one of the strategic objectives of the Romanian
government for the period 2004-2008.
         The Information Society, through which the frame for crossing to the economy and the
society based on knowledge is created, assumes and trains changes of paradigm in all areas, for
instance: in administration through e-government, e- administration systems, in business through
on-line commerce, in education through distance education, in culture through multimedia centers
and virtual libraries and even in the actual manner of working with support systems for work at
distance.
        The generalization of the implementation and use of these types of systems for the entire
public administration will entrain qualitative substance changes of the external audit approach.

       Key words: external audit, public administration, information security, information
technolog and communications.

       Jel codes: M42, D83, L86.




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