Information Technology Audit: Legal Aspects

Abstract

According to Professor Davara1, we could state that the information technology (i.e., the science of the automatic treatment of information) revolution, and the popularisation of its usage in recent years, represent one of the most influential social phenomena in this era of rapid social change that we are experiencing. It is very likely that even more spectacular changes will occur over the next few years with the introduction of modern technology in the treatment, understanding and, even, new work methods in professional activities. Artificial intelligence techniques—with the possibility of the computer-making decisions, and multimedia, with handling of data, sound and image via communication networks—may completely revolutionise the thinking and working practices of the legal professional. As a result of the huge technological development in recent times, what has become known as information and telecommunication technology (ITT) has brought about substantial changes to certain aspects of the law, to the extent that situations previously unknown are increasingly common and now need to be regulated.