It is well known that each economic entity is evolving in a competitive and dynamic environment and this is why efficiency and effectiveness are required. According to this idea, analyzing historical and operational data is proved to be essential in the process of taking strategic decisions. So it became a real provocative issue for IT departments to respond at the requests of business that are materialized in all kind of reports that should be obtained in real time. Thus, Business Intelligence tools provide solutions to those quests and prove themselves to be a solid and valuable source of information for all those are interested. The financial auditor has to build his authorized opinion on current and reliable information through specific methods and techniques. In this respect, a powerful existing informational flow within entity provides through Business Intelligence solutions for a complete picture of the company. This picture focuses on practical application of BI instruments in the field of financial auditing during all steps of this process and according to the law and the specific rules.