The acts director’ are the most dangerous, as they influence management choices and can also influence the understanding of corporate’s financial statement; therefor knowing ex ante what the accounting effect of certain operations will be, will influence earnings quality. As regards the classification of creative accounting practices, the biggest distinction consists in separating the policies conducted through real operations and those based only on accounting choices. Therefore, the correctness of the financial statements cannot always be measured in terms of correspondence between facts and values, that is, according to an interpretation of truth in an objective sense. This is actually only possible by “Rituals of Verification”. What are IT controls for? What results do they produce on assurance of the financial statement? Why are they becoming widespread for the auditor? It is precisely the meaning, nature, and effects of this explosion that are the topics this research paper intends to address. Controls hide their obscurity behind a wide range of procedures and routines for Reporting Package Management that in order to function, there must appear: linear, rational, transparent activities, clear and auditable.