IMPACT OF THE AUDIT OF ACCOUNTING INFORMATION SYSTEMS IN COMPANIES

For any company, the audit is a fundamental activity, since it tries to review all the accounting information in order to really evaluate the financial situation of the company, as well as, it allows to verify if the accounting is complying with the respective norms. In this sense, this activity provides the obtaining of accurate and concise information that allows efficient decision-making. Therefore, the present investigation has as a general objective to analyze the impact of the audit of accounting information systems in companies. The methodology developed was based on a bibliographic design of the documentary research type, relying on information from scientific articles, degree works, technical reports, among others. The results were based on the analysis of accounting, accounting information, information system, accounting information system and auditing. In conclusion, the impact of the audit on the accounting information systems is significant, because these systems provide information about the company, so that at the time of carrying out the audit, errors can be detected as a result of the fact that they are manipulated by the human being, which makes it susceptible and vulnerable.