Resumen

ESPINOZA QUINN, William. The information technology as constructionist tool for financial auditor. Fides Et Ratio [online]. 2016, vol.11, n.11, pp. 17-35. ISSN 2071-081X.

The purpose of this article is to demonstrate the importance of skills and competencies that must have a certified public accountant or auditing (CPA), related to information technology (IT), which through the understanding of key IT risks and controls, plan, direct, supervise and review the work assigned. Also, the applicable legislation requires the auditor to have enough knowledge to cope with the work of a global reality in which proliferate fraud and computer crimes that go hand in hand with technological advances increasing exponentially.

Palabras llave : Audit; competence; controls; sufficient knowledge; fraud; abilities; international standards audit; risk; security and information technology.