Auditul în era digitală – precauții pe un teren minat
Auditing in the digital age – precautions on a minefield.

Summary/Abstract: The digital revolution or the 4.0 wave of the Industrial Revolution is already an everyday reality that manifests itself in our lives through the Internet, Artificial Intelligence, mobile phones and creates a world hyper-connected with terabytes of information available at an unprecedented speed. Translating data into value or knowledge is a difficult task as the huge volume in which it is available to a large mass of users creates, in addition to opportunities, a number of risks. The intimate space of people is invaded, security breaches appear in information systems or in cloud, some jobs disappear, and so appears an urgent need for professional reorientation and consistent investments in IT&C. The digital transformation must not deviate from the initial role, namely support for the human factor with all that it entails: individuals, communities, organizations, policies, procedures etc. There is a growing need for regulation to cover the requirements of legality, ethics and morality that govern the complexity of human activities. The dilemmas related to the digitalization-legality tandem have not bypassed the audit profession, which is a strictly regulated field, perhaps even captive, in some regards, in standards that require an immediate review and correlation with the realities of today’s economy

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